A Taxing Statute: Costly Conjuncts and their Logical Fallout

Authors

Timothy Deering, Benjamin N. Cardozo School of Law

Abstract

The note critiques the judicial interpretation of the Telephone Excise Tax statute, arguing that courts misapplied the conjunction "and" and the term "varies," leading to flawed rulings. It contends that "and" should not always be interpreted as requiring both conditions (conjunctive) but can sometimes mean "or" (disjunctive) in legal contexts. The author emphasizes the importance of logical precision in statutory interpretation to prevent inconsistent outcomes and unintended financial consequences, such as significant revenue losses for the government.

Disciplines

Law | Taxation-Federal

Recommended Citation

Timothy Deering, A Taxing Statute: Costly Conjuncts and their Logical Fallout, 7 Cardozo Pub. L. Pol’y & Ethics J. 207 (2008).
Available at: https://larc.cardozo.yu.edu/cplpej/vol7/iss1/6