Schumacher Article on Tax Statute Interpretation

The Tax Prof Blog reports that alumnus Scott Schumacher has published the following article: MacNiven v. Westmoreland and Tax Advice: Using "Purposive Textualism" to Deal With Tax Shelters and Promote Legitimate Tax Advice, 92 Marq. L. Rev. 33 (2008). The article may be reviewed here. Scott is an assistant professor of law at the University of Washington School of Law.