Volume 13 • Issue 1 • 2003
Introduction
Essay
Exploring the “Myth of Parity” in State Taxation: State Court Decisions Interpreting Public Law 86—272
Bradley W. Joondeph
2003-01-01 Volume 13 • Issue 1 • 2003 • 205-231
Judging Statutes: Thoughts on Statutory Interpretation and Notes for a Project on the Internal Revenue Code
Lee Epstein, Nancy Staudt and Peter J. Wiedenbeck
2003-01-01 Volume 13 • Issue 1 • 2003 • 305-333
Frictions and Tax-Motivated Hedging: An Empirical Exploration of Publicly-Traded Exchangeable Securities
William M. Gentry and David M. Schizer
2003-01-01 Volume 13 • Issue 1 • 2003 • 9-74
Local Control of the Bureaucracy: Federal Appeals Courts, Ideology, and the Internal Revenue Service
Robert M. Howard and David C. Nixon
2003-01-01 Volume 13 • Issue 1 • 2003 • 233-256
Contractual Compliance and the Federal Income Tax System
John T. Scholz
2003-01-01 Volume 13 • Issue 1 • 2003 • 139-203
Statutory Construction in Federal Appellate Tax Cases: The Effect of Judges' Social Backgrounds and of Other Aspects of Litigation
Daniel M. Schneider
2003-01-01 Volume 13 • Issue 1 • 2003 • 257-304
Fear and Greed in Tax Policy: A Qualitative Research Agenda
Christopher C. Fennell and Lee Anne Fennell
2003-01-01 Volume 13 • Issue 1 • 2003 • 75-138
Note
New York Times Co., Inc. v. Tasini: A Rational United States Supreme Court Ruling on the Rights of Freelance Authors?
Mili Kamlesh Vakil
2003-01-01 Volume 13 • Issue 1 • 2003 • 383-397
“Acts” Wound: Fair Use and Music Lovers vs. The Recording Industry Association of America's Secret Weapon
Jeff York
2003-01-01 Volume 13 • Issue 1 • 2003 • 399-422
Elaborating on Sham Transactions As Evidence of Violations of the Anti-Kickback Statute
Jeffrey Schwartz
2003-01-01 Volume 13 • Issue 1 • 2003 • 357-381
Repressed Memories: Do Triggering Methods Contribute to Witness Testimony Reliability?
Camille Fletcher
2003-01-01 Volume 13 • Issue 1 • 2003 • 335-356