Stories and Doctrines of the Tax Law

Stories and Doctrines of the Tax Law - LAWN909

2 Credits

This course examines the structure and evolution of the American tax system as reflected in stories underlying foundational cases. Created and continuously modified by Congress and the Supreme Court, the tax law remains subject to ongoing debate shaped by stories old and new. Students will analyze the history and legal framework of the system, as reflected in case law, focusing on the following core components of federal taxation: gross income, allowable deductions, and the timing of taxable events. The following represents one way of telling the macro-story, the large narrative in which the stories embodied in case law are reflected.