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- Title
Preventive Tax Policy: Chief Justice Roger J. Traynor's Tax Philosophy.
- Authors
Eyal-Cohen, Mirit
- Abstract
The article discusses the legal career of California Supreme Court Justice Roger J. Traynor, focusing specifically on his philosophy regarding tax law and reform. Traynor's work with tax law authority Stanley S. Surrey is also detailed by the author. The author provides a history of the development of the income tax in the U.S. Traynor is described as supporting a preventive tax policy. Various Supreme Court cases presided over by Traynor regarding tax and property law are analyzed by the author.
- Subjects
UNITED States; CALIFORNIA; TRAYNOR, Roger J.; JUDGES; SURREY, Stanley S.; TAX laws; INCOME tax; TAX reform; CALIFORNIA state politics &; government
- Publication
California Legal History, 2008, Vol 3, p155
- ISSN
1930-4943
- Publication type
Article