Judicial Decisions as Tax Legislation

Written by: Nancy C. Staudt[*] René Lindstaedt and Jason O’Connor ABSTRACT This article provides a new understanding of the Court-Congress dynamic. It responds to an important literature that for several decades now has misconstrued inter- branch relations as fraught with antagonism, hostility, and distrust. This unfriendly dynamic, it is argued, is evidenced by the repeated congressional overrides of Supreme Court cases. This claim, while true in some circumstances, ignores the…
Edward G. Lewis Chair in Law and Public Policy. From Northwestern University - School of Law, Chicago, USA
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