In summary, legitimate legal research methodology has as its foundation the advocacy posture present in any legal forum empowered to resolve conflicting issues. In the tax area the interest of revenue collection collides with the interest of tax minimization. Only through pursuing the arguments on either side of an issue can a solution be obtained. The macro-case analysis approach discussed by Misiewicz is not an effective substitute for traditional legal research methodology.

The objective of this paper is to utilize a taxonomy of cognitive skills to evaluate the comparative merits of textbooks on tax accounting presently used in the undergraduate curriculum. The taxonomy has been developed by a group of educational psychologists and can be expressed as a set of educationally useful objectives for student behavior. Because of its structure, the taxonomy of cognitive skills provides an appropriate explicit criterion for a comparative evaluation of tax texts. This approach to evaluation is illustrated using the opinions of a sample of tax instructors.