Date: 05/05/06
Start Time: 1:30PM
End Time: 3:00PM
Chair: Professor Michael B. Lang, Chapman University School of Law, Orange, CA
1:30pm Opening Remarks by the Chair.
1:40pm The Role of the Supreme Court in Tax Jurisprudence. This panel will examine how the Supreme Court handles tax cases. The panel will discuss recent empirical research and consider the Court’s tax jurisprudence. The panelists will consider the kinds of cases the Court agrees to hear and chooses not to hear, the influence of the Court on the development of the tax law, how the Court fulfills its role as the interpreter of final resort of the Internal Revenue Code, the relationship between Congress and the Court in the development of the tax law, and whether the Court is the best and only viable institution for final resolution of disputes about the interpretation of the Code. Moderator: Professor Alice G. Abreu, James E. Beasley School of Law, Temple University, Philadelphia, PA. Panelists: Professor Myron C. Grauer, Capital University Law School, Columbus OH; Kent L. Jones, Sutherland Asbill & Brennan LLP, Washington, DC; Professor Nancy C. Staudt, Northwestern University School of Law, Chicago, IL.