Tag Archives: CNT

How Silicon Valley Expanded the Judicial Power

by Andy Grewal — Saturday, Mar. 28, 2015

For about the last 30 years, the tax community has hotly debated the propriety of increased judicial lawmaking in the tax shelter area. District and appellate courts routinely decide federal tax cases without interpreting or even citing a single income tax statute, and they sometimes openly dismiss legislative enactments as meaningless “details.” Only rarely will […]