Tax Law Pathway

Why study tax? Because tax pervades the law as it pervades our lives. There are tax aspects to business transactions, financial arrangements, and everyday events in our lives—from the birth of a child, to the purchase of a home, to illness, to entering into and ending relationships. In fact, Justice Cardozo once famously said of a tax provision, “The standard set up by the statute is not a rule of law; it is rather a way of life. Life in all its fullness must supply the answer to the riddle.” Far from a dry and boring set of statutes, tax is fundamentally a window on our society and how its burdens and benefits are distributed.  All of us should be concerned with the appropriateness and justness of this distribution.