This guest post is part of the CAP Research Community Series. This series highlights research, applications, and projects created with Caselaw Access Project data.
Jonathan H. Choi is a Fellow at the New York University School of Law and will join the University of Minnesota Law School as an Associate Professor in August 2020. This post summarizes an article recently published in the May 2020 issue of the New York University Law Review, titled An Empirical Study of Statutory Interpretation in Tax Law, available here on SSRN.
Do agencies interpret statutes using the same methodologies as courts? Have agencies and courts changed their interpretive approaches over time? And do different interpretive tools apply in different areas of law?
Read more of "Guest Post: An Empirical Study of Statutory Interpretation in Tax Law"