Abstract
During his first years on the Supreme Court, Justice Douglas wrote many tax opinions usually sustaining the Government's position. Then a change occurred. He began to dissent more frequently, usually in favor of the taxpayer. And he often dissented alone, without opinion, or with only a few words. In the last decade and a half particularly, Justice Douglas' positions in tax cases have been marked by a strong disposition in favor of taxpayers' positions, a lack of sympathy with the administration of the Internal Revenue Service, and an increasing failure to explain his votes in well-reasoned opinions. Assisted by the statistical tables we have compiled, we will attempt to pinpoint where and how Justice Douglas changed course in tax cases.
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