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Keywords: dictionary
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Journal Articles
The Courts' Role as a Backstop in the Battle against Tax Complexity
Available to Purchase
The ATA Journal of Legal Tax Research (2011) 9 (1): 14–49.
Published: 01 November 2011
..., or is it an ordinary English word? After exploring the courts' stated reliance on dictionaries in appropriate circumstances, the paper presents over 200 examples drawn from tax case law. Based on the courts' apparently increasing role as final arbiter of meaning in tax disputes, we suggest a general approach...
