Because readers have already endured four articles, two by me and two by Prof. Douglas A. Kahn, debating the meaning of section 67(e)(1), I am reluctant to respond to Prof. Kahn’s rejoinder, which appeared in the January 18 issue of Tax Notes. Nevertheless, our disagreement implicates the judicial craft of two U.S. Supreme Court members, Chief Justice John Roberts and Justice Sonia Sotomayor. I therefore feel it important to answer Prof. Kahn’s latest contentions, recognizing my duty to be as brief as possible.
127 Tax Notes 1-2 (2010)
Scholarly Commons Citation
Cohen, Stephen B., "The Misuse of Textualism: A Further Reply to Prof. Kahn" (2010). Georgetown Law Faculty Publications and Other Works. 332.