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Keywords: constitutionality
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Journal Articles
The Challenge of Challenging Tax Laws as Unconstitutionally Vague
Available to Purchase
The ATA Journal of Legal Tax Research (2024) 22 (1): 51–71.
Published: 01 May 2024
... constitutionality federal tax cases We conduct a comprehensive analysis and discussion of the void for vagueness doctrine and extend the literature by examining the more than 40 federal tax cases over the last 22 years in which taxpayers have argued the “void for vagueness” defense. Our analysis sheds...
