Double blind lawmaking and other comments on formalism in the tax law

Article Abstract:

The author discusses issues concerning lack of formalism in anti-abuse statutory and regulatory tax law, with a focus upon the comments of David A. Weisbach whose article is included in this Symposium issue. A discussion of discontinuities and double-blind rules is included, and the similarities of discretionary anti-abuse tax law to other areas of law noted.

Criticism and interpretation, Weisbach, David A.

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Formalism in the tax law

Article Abstract:

The author evaluates the use and nonuse of formalism in tax law, particularly when nonformalistic interpretive rules are incorporated into statutes and regulations. He focuses upon nonformalistic, often discretionary anti-abuse rules which critics argue create nonuniformity and uncertainty in law.

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Formalism and realism in Commerce Clause jurisprudence

Article Abstract:

The author discusses the development of the U.S. Supreme Court's Commerce Clause jurisprudence from the Civil War to the beginning of World War II. Topics include the doctrines of judicial formalism and realism and how they were applied.

States, History, Interstate commerce, Jurisprudence

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