Maybe just a little bit special,after all?

Duke Law Journal

Volumn 63, Issue 8, 2014, Pages 1897-1920

  Zelenak, Lawrence ^a  

^a DUKE UNIVERSITY   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 84900493712     PISSN: 00127086     EISSN: None     Source Type: Journal    
DOI: None     Document Type: Article

References (25)

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2. Kristin E. Hickman, The Need for Mead: Rejecting Tax Exceptionalism in Judicial Deference, 90 MINN. L. REV. 1537 (2006)
3. John F. Coverdale, Court Review of Tax Regulations and Revenue Rulings in the Chevron Era, 64 GEO. WASH. L. REV. 35, 59 (1995)
4. Mitchell M. Gans, Deference and the End of Tax Practice, 36 REAL. PROP. PROB. & TR. J. 731, 749-50 (2002)
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6. Jeremiah Coder, Year in Review: Tax Law's Vanity Mirror Shattered, 134 TAX NOTES 35 (2012).
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8. Kyle D. Logue, If Taxpayers Can't Be Fooled, Maybe Congress Can: A Public Choice Perspective on the Tax Transition Debate, 67 U. CHI. L. REV. 1507, 1525 (2000).
9. STAFF OF J. COMM. ON TAXATION, 110TH CONG., NO. JCX-37-08, A RECONSIDERATION OF TAX EXPENDITURE ANALYSIS 35 (2008)
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11. Ajay K. Mehrotra, The Public Control of Corporate Power: Revisiting the 1909 U.S. Corporate Tax from a Comparative Perspective, 11 THEORETICAL INQUIRIES L. 497, 502- 03 (2010)
12. Bernard Schneider, The End of Taxation Without End: A New Tax Regime for U.S. Expatriates, 32 VA. TAX REV. 1, 57 (2012).
13. William D. Popkin, The Collaborative Model of Statutory Interpretation, 61 S. CAL. L. REV. 541 (1988)
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15. DAVID F. BRADFORD, UNTANGLING THE INCOME TAX 266 (1986).
16. Learned Hand, Thomas Walter Swan, 57 YALE L.J. 167, 169 (1947).
17. Paul M. Barrett, Independent Justice, WALL ST. J., Feb. 2, 1993, at A1
18. Kristin E. Hickman, Response, Agency-Specific Precedents: Rational Ignorance or Deliberate Strategy?, 89 TEX. L. REV. SEE ALSO 89, 108 (2010)
19. Richard E. Levy & Robert L. Glicksman, Agency-Specific Precedents, 89 TEX. L. REV. 499 (2011).
20. Thomas W. Merrill, Judicial Deference to Executive Precedent, 101 YALE L.J. 969, 970 (1992).
21. Kristin E. Hickman & Claire A. Hill, Concepts, Categories, and Compliance in the Regulatory State, 94 MINN. L. REV. 1151, 1157-58 (2010)
22. Lawrence Zelenak, Custom and the Rule of Law in the Administration of the Income Tax, 62 DUKE L.J. 829 (2012).
23. Michael Livingston, Practical Reason, "Purposivism," and the Interpretation of Tax Statutes, 51 TAX L. REV. 677 (1996).
24. JEFFREY H. BIRNBAUM & ALAN S. MURRAY, SHOWDOWN AT GUCCI GULCH: LAWMAKERS, LOBBYISTS, AND THE UNLIKELY TRIUMPH OF TAX REFORM 289 (1987)
25. DAVID FOSTER WALLACE, THE PALE KING: AN UNFINISHED NOVEL 82 (2011).