Prof. Smith Quoted in Tax Notes Today on Tax Court Use of Designated Orders

Professor Smith was quoted in a Tax Notes Today article (subscription required) about the use of “designated orders” issued by the United States Tax Court. Professor Smith detailed lessons that practitioners can learn from reading the Tax Court’s designated orders, and how they frequently identify emerging issues in tax practice before precedential decisions come forth. The quote came from a presentation at an ABA Tax Section meeting, where Prof. Smith was a panelist alongside Deputy Associate Chief Counsel for the IRS, United States Tax Court Special Trial Judge Diana Leyden, and clinical professors from Notre Dame and Harvard.