In such an environment, it is easy to overlook Wisconsin Central Ltd. v. United States. While the short-term stakes in Wisconsin Central are not as high as the stakes of these other cases, the long-term implications of Wisconsin Central will prove equally significant.
Kavanaugh's Tax Opinions Offer Insight Into Role As Justice
Law360, Los Angeles (July 10, 2018, 8:39 PM EDT) -- An examination of U.S. Supreme Court nominee Judge Brett Kavanaugh's opinions in tax cases shows that if he is confirmed to the high court, he likely will have an inclination toward textualism and an aversion to legislating from the bench.
Edward A. Zelinsky, a professor of law at the Yeshiva University Benjamin N. Cardozo School of Law, said Judge Kavanaugh’s assessment is highly textualist, which is similar to how other conservative judge interpret the law, but that does not mean he will always avoid other methods of interpretation.
“I think it’s important not to read too much into these things,” Zelinsky said. “My own view is that it would be good for everybody to calm down and not read too much into any single opinion.”