Abstract The article presents author's reply to comments by Jerome S. Horvitz, associate professor of taxation and D.R. Finley, assistant professor of accounting, at the University of Houston, published in the July 1979 issue of the journal "The Accounting Review," on author's research paper on macro-case analysis approach to tax research in facilitating tax compliance and planning. According to the author, Horvitz and Finley appear to miss the essence and the purposes for macro-case analysis. Choosing only objectively determinable factors minimizes the subjectivity normally inherent in traditional legal research. To state that this objectivity ignores the essence of judicial decision making is to ignore the possibility of judges reaching a conclusion and then constructing a rationale leading to it, to overlook judges acting as social policy-makers to improve on the work of other institutions and never to have had the pleasure of reading case-by-case in order to figure out how to defensibly weigh factors in the valuation of closely-held corporations.

Abstract ABSTRACT: Much of the complexity of our federal income tax laws is due to the intricate treatment of gains and losses upon dispositions of property. Flow charts and examples are employed here to delineate the tax nucleus of this area. They can be used to increase the comprehension of students, the efficiency and effectiveness of services provided by tax professionals, and the quality of tax decisions by lawmakers.

Abstract ABSTRACT: Macro-case analysis entails the aggregate analysis of factors present in court decisions rendered in a tax area over a chosen time period. It can often provide useful information which can not be gleaned from the common approach of individual case comparison. An example demonstrates the types of information which can be generated. Macro-case analysis reduces uncertainty in problem resolution, choice of litigation avenue, and estimation of litigation success. It can also assist tax law evaluation and provide a basis for models measuring the actual weights given various factors in judicial decisions.

Abstract Reviews the book "Federal Income Tax," by William O. Green and Ann H. Green.