法律解释的脉络:比较最高法院在税法和劳动法方面的做法

IF 1.8 2区 社会学 Q1 LAW Duke Law Journal Pub Date : 2009-10-07 DOI:10.2139/SSRN.1485042
Corey Ditslear, J. Brudney
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引用次数: 3

摘要

关于法律解释的争论——尤其是关于建筑规范和立法史的作用的争论——通常都是一刀切的。然而,联邦法官——包括大多数最高法院法官——并没有从方法论上统一的角度来看待法律解释。这篇文章提出了在两个不同的学科领域在很长一段时间内采取的解释方法的第一次深入检查。布劳德尼教授和迪兹勒教授比较了最高法院在1969年至2008年制定税收法规和工作场所法规时,是如何依赖立法史和构建规范的。作者得出的结论是,在这两个领域,法官倾向于依赖立法历史的原因有着重要的不同。最高法院经常援引工作场所法领域的委员会报告和会议发言,以发挥确定和阐述国会达成的立法协议的传统作用。相比之下,大法官们往往依靠税收法规的立法历史,从委员会的关键成员那里借用专业知识。最高法院将税收立法历史用于专业知识借鉴的目的,与税收立法历史如何产生的独特性质有关,其特点是定期的跨党派和跨部门合作,这在工作场所的法律环境中几乎是不可想象的。尽管大多数大法官都认识到税收立法历史的特殊性,但斯卡利亚大法官仍然坚定地不愿这样做。关于规范的使用,Brudney和Ditslear发现法院在其税收多数中相对较多地使用了整体行为规则和相关的结构性规范。作者认为,法官们可能会认识到,《国内税收法》比分散在美国法典多个标题中的一系列工作场所法律法规更具有连贯性和自成体系的监管机制。至于实质性准则,法官们更有可能援引以税收为基础的司法政策规范,而不是依赖基于工作场所法律细节的准则。作者认为,法院对这些税法规范的使用应被视为借用专业知识的派生形式。最后,Brudney和Ditslear探讨了Blackmun法官在税收领域所扮演的特殊角色。他们展示了布莱克蒙在税法方面的专业知识,以及他对税法丰富立法历史的关注,为最高法院24年来的表现奠定了基础。自布莱克蒙退休以来,其他大法官对审查税务案件的兴趣减少了,在决定此类案件时,他们也更不愿意利用立法历史。有证据表明,熟悉的解释资源在税法领域发挥着独特的作用,这有助于为法律解释提供比通常在学术辩论中捕获的更微妙和更丰富的结构。同时,作者的结果还表明,自20世纪80年代末以来,法院在税法和工作场所法案件中的推理表现出更大的一致性。Brudney和Ditslear想知道,在法律解释上倾向于不那么灵活的哲学论点是否开始压倒对联邦法律的特定主题领域之间的差异更为敏感的实用主义取向。
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The Warp and Woof of Statutory Interpretation: Comparing Supreme Court Approaches in Tax Law and Workplace Law
Debates about statutory interpretation - and especially about the role of the canons of construction and legislative history - are generally framed in one-size-fits-all terms. Yet federal judges - including most Supreme Court Justices - have not approached statutory interpretation from a methodologically uniform perspective. This Article presents the first in-depth examination of interpretive approaches taken in two distinct subject areas over an extended period of time. Professors Brudney and Ditslear compare how the Supreme Court has relied on legislative history and the canons of construction when construing tax statutes and workplace statutes from 1969 to 2008. The authors conclude that the Justices tend to rely on legislative history for importantly different reasons in these two fields. The Court regularly invokes committee reports and floor statements in the workplace law area for the traditional role of identifying and elaborating on the legislative bargain that Congress reached. By contrast, the Justices often rely on the legislative history accompanying tax statutes to borrow expertise from key committee actors. The Court’s use of tax legislative history for expertise borrowing purposes relates to the distinctive nature of how tax legislative history is produced, featuring regular cross-party and interbranch cooperation that is virtually unimaginable in the workplace law setting. Although most Justices have appreciated the special character of tax legislative history, Justice Scalia remains steadfast in his unwillingness to do so.With respect to the use of canons, Brudney and Ditslear find that the Court makes comparatively heavier use of the whole act rule and related structural canons in its tax majorities. The authors suggest that the Justices may recognize the Internal Revenue Code to be more of a coherent and self-contained regulatory scheme than the series of workplace law statutes scattered across multiple titles of the U.S. Code. As for substantive canons, the Justices are much more likely to invoke tax-based judicial policy norms than to rely on canons grounded in the specifics of workplace law. The authors contend that the Court’s use of these tax law canons should be viewed as a derivative form of expertise borrowing.Finally, Brudney and Ditslear explore the special role played by Justice Blackmun in the tax area. They demonstrate how Blackmun’s expertise in tax law and his attentiveness to its rich legislative history anchored the Court’s performance for twenty-four years. Since Blackmun’s retirement, the other Justices have been less interested in reviewing tax cases and far less willing to use legislative history when they choose to decide such cases.The evidence that familiar interpretive resources play distinctive roles in the area of tax law contributes to a subtler and richer texture for statutory interpretation than is often captured in scholarly debates. At the same time, the authors’ results also indicate that the Court since the late 1980s has exhibited greater uniformity in its reasoning in tax law and workplace law cases. Brudney and Ditslear wonder whether the philosophical arguments favoring a less flexible approach to statutory interpretation are beginning to trump a pragmatic orientation that is more sensitive to differences among particular subject matter areas of federal law.
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期刊介绍: The first issue of what was to become the Duke Law Journal was published in March 1951 as the Duke Bar Journal. Created to provide a medium for student expression, the Duke Bar Journal consisted entirely of student-written and student-edited work until 1953, when it began publishing faculty contributions. To reflect the inclusion of faculty scholarship, the Duke Bar Journal became the Duke Law Journal in 1957. In 1969, the Journal published its inaugural Administrative Law Symposium issue, a tradition that continues today. Volume 1 of the Duke Bar Journal spanned two issues and 259 pages. In 1959, the Journal grew to four issues and 649 pages, growing again in 1970 to six issues and 1263 pages. Today, the Duke Law Journal publishes eight issues per volume. Our staff is committed to the purpose set forth in our constitution: to publish legal writing of superior quality. We seek to publish a collection of outstanding scholarship from established legal writers, up-and-coming authors, and our own student editors.
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