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- Title
A Macro-Case Analysis Approach to Tax Research - A Comment.
- Authors
Horvitz, Jerome S.; Finley, D.R.
- Abstract
In summary, legitimate legal research methodology has as its foundation the advocacy posture present in any legal forum empowered to resolve conflicting issues. In the tax area the interest of revenue collection collides with the interest of tax minimization. Only through pursuing the arguments on either side of an issue can a solution be obtained. The macro-case analysis approach discussed by Misiewicz is not an effective substitute for traditional legal research methodology.
- Subjects
TAX research; LEGAL research; METHODOLOGY; TAX planning; LEGAL authorities; REVENUE
- Publication
Accounting Review, 1979, Vol 54, Issue 3, p637
- ISSN
0001-4826
- Publication type
Article