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Taxation & Estate Planning

: TaxProf Blog

Prospective Overruling of T&E Decisions

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Gil J. Ghatan (Tax LL.M. 2010, NYU) has published The Incentive Problem with Prospective Overruling: A Critique of the Practice, 45 Real Prop. Tr. & Est. L.J. 179-211 (2010). Here is the abstract: This article critiques the practice of prospective overruling-where a court overturns prior case law but limits the...

Full post as published by TaxProf Blog on October 13, 2010 (boomark / email).

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