Document Type
Article
Publication Date
1998
Publication Citation
77 Oregon Law Review 235 (1998)
Abstract
In our judicial structure, both courts of general jurisdiction and specialized courts are empowered to adjudicate federal income tax controversies. A proper relationship among those courts has proved difficult to forge and maintain. Absent an enduring intellectual and political consensus, institutional arrangements have been subject to recurring question and challenge.
Recommended Citation
Johnson, Steve R., "The Phoenix and the Perils of the Second Best: Why Heightened Appellate Deference to Tax Court Decisions Is Undesirable" (1998). Articles by Maurer Faculty. 2031.
https://www.repository.law.indiana.edu/facpub/2031