Document Type
Article
Publication Date
10-27-2014
Subject Category
Law
Abstract
This Essay responds to the 2014 Duke Law Journal Administrative Law Symposium. Its principal contention is that courts and other commentators should give due weight to the history and virtues of the evolution of administrative law in the United States—and consider embracing the pragmatism and flexibility that it enables—in applying general principles of administrative law in the tax context.
Recommended Citation
Richard Murphy, Pragmatic Administrative Law and Tax Exceptionalism, 64 Duke Law Journal Online 21-35 (2014)