Prof. Caleb Smith Publishes Article in TaxNotes Addressing Recent Supreme Court Decision Zuch v. Commissioner.

Professor Caleb Smith published a fifth installment to a series in TaxNotes criticizing the recent Supreme Court decision Zuch v. Commissioner, a relatively obscure tax case. Prof. Smith raised questions about whether the Zuch opinion upends previous Supreme Court trends and jurisprudence on interpreting statutory grants of jurisdiction.