Chief Justice Traynor and the Law of Taxation

Some of Chief Justice Traynor\u27s foremost contributions were in the law of taxation. Early in his legal career he had a significant impact on the tax law of California as a professor and as an instrumental force in the drafting and enactment of several tax statutes. His contributions to the law of taxation continued after his appointment to the California Supreme Court. This Article first describes Justice Traynor\u27s contributions to tax law prior to his appointment to the supreme court. It then analyzes some of the majority opinions he wrote that were particularly important in the development of California tax law. The Article uses some of Justice Traynor\u27s dissenting opinions to illustrate his mastery of tax law concepts and his ability to analyze complex issues cogently. The Article concludes that Justice Traynor\u27s opinions in tax cases, no less than in other areas of law, were grounded in deep-seated convictions and marked by a rigorous intellectual approach to legal analysis