Howard provides a most insightful examination of how U.S. tax policy is shaped by the U.S. District Court and the more specialized U.S. Tax Court this book has implications far beyond tax policy. Most impressively, it investigates why litigants choose to file their tax suits in particular venues, as well as how those courts render their decisions. In so doing, it advances our understanding of two of the most significant aspects of the study of law and courts: litigation strategies and judicial decision making. American Review of Politics rnThe book fits nicely at the intersection of several well-developed and important literatures, including judicial decision-making, litigant choice, upperdogs versus underdogs, bureaucratic discretion, and congressional-executive relations the emphasis on the low-income litigant s plight is a powerful way of contextualizing the larger study and accentuating why such an inquiry is so important. Law and Politics Book Review",",","