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Duke Law > Duke Law Scholarship Repository > Journals > LCP > Vol. 86 > No. 2 (2023)

 

Volume 86, Issue 2 (2023)
The Legacy of Stanley S. Surrey

Introduction

Ajay K. Mehrotra & Lawrence Zelenak
Special Editors

Preliminary

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Foreword: The Legacy of Stanley S. Surrey

Ajay K. Mehrotra and Lawrence Zelenak

i

 

Articles

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When an Aspiring Tax Lawyer Considered Labor Unions Important to the Future of Capitalism

Catherine L. Fisk

1

 

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Stanley Surrey, The New Deal, and the Virtues of Incremental Tax Reform

Joseph J. Thorndike

15

 

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The Surprising Surrey: Stanley S. Surrey as Educator, Mentor, and Institution Builder

Ajay K. Mehrotra

37

 

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Surrey's Silence: Subpart F and the Swiss Subsidiary Tax that Never Was

Steven A. Dean

73

 

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Stanley Surrey, the Shoup Mission, and Tax Administration in Japan

W. Elliot Brownlee and Eisaku Ide

89

 

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Textualism, the Authoritativeness of Congressional Committee Reports, and Stanley Surrey

George K. Yin

107

 

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Stanley Surrey, the American Law Institute Income Tax Project, and the Normative Structure of the Income Tax

Charlotte Crane

137

 

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Stanley Surrey and Taxing Unreallized Appreciation

Lawrence Zelenak

153

 

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Stanley Surrey's Lasting Influence

Assaf Harpaz and C. Eugene Steuerle

167

 

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What Would Surrey Say? The Long Reach of Stanley S. Surrey

Reuven Avi-Yonah and Nir Fishbien

187

 

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The (Tax) Policy Entrepreneur

Mirit Eyal-Cohen

203

 

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'Moralist' Versus 'Scientist': Stanley Surrey and the Public Intellectual Practice of Tax Policy

Daniel Shaviro

235

 

Note

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Assessing the Non-Cognitivist Defense of the Supreme Court's Obscenity Doctrine

Benjamin Rossi

271

 

Journal Staff

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Journal Staff