文章基本信息

标题：Statutory Construction in Federal Appellate Tax Cases: The Effect of Judges' Social Backgrounds and of Other Aspects of Litigation
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作者：Schneider, Daniel M.
期刊名称：Washington University Journal of Law & Policy
印刷版ISSN：1533-4686
电子版ISSN：1943-0000
出版年度：2003
卷号：13
期号：1
页码：257-304
出版社：Washington University School of Law
摘要：The body of empirical legal research about how judges decide cases continues to expand, adding to the political science literature on the topic. Specifically, much has been written about how judges should interpret the Internal Revenue Code. However, the empirical research has failed to infuse the literature with observations about how judges presently interpret the Code. Indeed, lawyers have provided little empirical work addressing statutory interpretation. Yet different judges theoretically could justify the same result in a particular case either summarily, through reliance on precedent, or by deferral to the Internal Revenue Service. In fact, they actually do justify results for similar cases in different fashions. What leads judges down these different paths? Unlike the other literature addressing the Code’s interpretation, this Essay examines precisely that question.
关键词：Law -- Interpretation & construction; Social science research; Federal judges; Sociological jurisprudence; Taxation