Abstract
This dissertation develops a theoretical framework for judicial decision making with particular concern evidenced for U.S. Tax Court opinions. The linkages between this framework and the Brunswik Lens model are developed to justify the quantitative approaches of case analysis that have been used to date. The literature review establishes that quantitative methods are a valuable supplement to traditional case analysis. Lastly a path analysis is conducted on a series of cases involving the valuation of closely held stock for federal estate and gift tax purposes. This analysis supports a discriminating model of U.S. Tax Court behavior in these cases as opposed to an averaging model. Because the discriminating model is consistent with the theoretical framework of this study while the averaging model is not, this series of cases provides data supporting the theoretical framework.
Jensen, Herbert L. (1978). A theoretical framework for quantitative analyses of judicial decisions. Texas A&M University. Texas A&M University. Libraries. Available electronically from
https : / /hdl .handle .net /1969 .1 /DISSERTATIONS -323437.