HOUSTON LAW REVIEW

Board of Editors
Board 62

SOFIA WINOGRAD
Editor in Chief

BRADY MILLS
Managing Editor

ELIANA MARSHALL
Chief Articles Editor

ORLY GOLUB
Chief HLRe Editor

AREEBA AMER
Chief Notes & Comments Editor

ANDREA BUCHER
SCOTT CALLAGHAN
Senior HLRe Editors

HEATHER JAGER
Senior Notes & Comments Editor

GRAYSEN MECHLER
GEOFFREY OKOLO
Podcast Editors

AARON ROSENBLATT
Executive Editor

MADISON OSWALD
Symposium Editor

PAUL MAGEE
Publications & Marketing Editor

CARSON COPELAND
Community Outreach Editor

JULIA HARRIMAN
Alumni Developments Editor

NADIN FALLAH
Diversity, Equity, & Inclusion Editor

ALYVIA TODD
Associate Editor

ANA CALLEJA
STEPHANIE GREGOIRE
MEGAN KIBLER
ELLIE MONCRIEF
CAROLINE PURYEAR
CONNOR SCHLACKS
DOUGLAS STEINMAN
Senior Articles Editors

OBATENIOLA FAYIGA
RHONDA HASSAN
ALEXA KOERTH
JOE LIPPER
D. LACHLAN MCLEOD
PAUL PRUETT
SAMANTHA RUST
STANLEY STANULONIS
BENTON SURRETT
Articles Editors

MICHAEL BURGER
KYLE HENK
INKAR IMANBAEVA
DAVID STRUMEYER
Notes & Comments Editors

EMILY BERMAN
ROBERT RAGAZZO
PETER N. SALIB
GINA WARREN
Faculty Advisors

CRAIG JOYCE
Faculty Advisor Emeritus
***
#**HOUSTON LAW REVIEW** ##Mastheads
####Current Board [Board 62 (2024-2025)](https://houstonlawreview.s3.amazonaws.com/mastheads/Masthead+2024-2025+%5BBoard+62%5D+(v3).pdf) ####Editorial Boards 1963-2024 [Board 61 (2023-2024)](https://houstonlawreview.s3.amazonaws.com/mastheads/Masthead+2023-2024+%5BBoard+61%5D.pdf) [Board 60 (2022–2023)](https://houstonlawreview.s3.amazonaws.com/mastheads/Masthead+2022-2023+%5BBoard+60%5D.pdf) [Board 59 (2021-2022)](https://houstonlawreview.s3.amazonaws.com/mastheads/Masthead+2021-2022+%5BBoard+59%5D.pdf) [Board 58 (2020-2021)](https://houstonlawreview.s3.amazonaws.com/mastheads/Masthead+2020-2021.pdf) [Board 57 (2019-2020)](https://houstonlawreview.s3.amazonaws.com/mastheads/board57.pdf) [Board 56 (2018-2019)](https://s3.amazonaws.com/houstonlawreview/mastheads/Board-56-Masthead-2018-2019.pdf) [Board 55 (2017-2018)](https://s3.amazonaws.com/houstonlawreview/mastheads/board55.pdf) [Board 54 (2016-2017)](https://s3.amazonaws.com/houstonlawreview/mastheads/board54.pdf) [Board 53 (2015-2016)](https://s3.amazonaws.com/houstonlawreview/mastheads/board53.pdf) [Board 52 (2014-2015)](https://s3.amazonaws.com/houstonlawreview/mastheads/board52.pdf) [Board 51 (2013-2014)](https://s3.amazonaws.com/houstonlawreview/mastheads/board51.pdf) [Board 50 (2012-2013)](https://s3.amazonaws.com/houstonlawreview/mastheads/board50.pdf) [Board 49 (2011-2012)](https://s3.amazonaws.com/houstonlawreview/mastheads/board49.pdf) [Board 48 (2010-2011)](https://s3.amazonaws.com/houstonlawreview/mastheads/board48.pdf) [Board 47 (2009-2010)](https://s3.amazonaws.com/houstonlawreview/mastheads/board47.pdf) [Board 46 (2008-2009)](https://s3.amazonaws.com/houstonlawreview/mastheads/board46.pdf) [Board 45 (2007-2008)](https://s3.amazonaws.com/houstonlawreview/mastheads/board45.pdf) [Board 44 (2006-2007)](https://s3.amazonaws.com/houstonlawreview/mastheads/board44.pdf) [Board 43 (2005-2006)](https://s3.amazonaws.com/houstonlawreview/mastheads/board43.pdf) [Board 42 (2004-2005)](https://s3.amazonaws.com/houstonlawreview/mastheads/board42.pdf) [Board 41 (2003-2004)](https://s3.amazonaws.com/houstonlawreview/mastheads/board41.pdf) [Board 40 (2002-2003)](https://s3.amazonaws.com/houstonlawreview/mastheads/board40.pdf) [Board 39 (2001-2002)](https://s3.amazonaws.com/houstonlawreview/mastheads/board39.pdf) [Board 38 (2000-2001)](https://s3.amazonaws.com/houstonlawreview/mastheads/board38.pdf) [Board 37 (1999-2000)](https://s3.amazonaws.com/houstonlawreview/mastheads/board37.pdf) [Board 36 (1998-1999)](https://s3.amazonaws.com/houstonlawreview/mastheads/board36.pdf) [Board 35 (1997-1998)](https://s3.amazonaws.com/houstonlawreview/mastheads/board35.pdf) [Board 34 (1996-1997)](https://s3.amazonaws.com/houstonlawreview/mastheads/board34.pdf) [Board 33 (1995-1996)](https://s3.amazonaws.com/houstonlawreview/mastheads/board33.pdf) [Board 32 (1994-1995)](https://s3.amazonaws.com/houstonlawreview/mastheads/board32.pdf) [Board 31 (1993-1994)](https://s3.amazonaws.com/houstonlawreview/mastheads/board31.pdf) [Board 30 (1992-1993)](https://s3.amazonaws.com/houstonlawreview/mastheads/board30.pdf) [Board 29 (1991-1992)](https://s3.amazonaws.com/houstonlawreview/mastheads/board29.pdf) [Board 28 (1990-1991)](https://s3.amazonaws.com/houstonlawreview/mastheads/board28.pdf) [Board 27 (1989-1990)](https://s3.amazonaws.com/houstonlawreview/mastheads/board27.pdf) [Board 26 (1988-1989)](https://s3.amazonaws.com/houstonlawreview/mastheads/board26.pdf) [Board 25 (1987-1988)](https://s3.amazonaws.com/houstonlawreview/mastheads/board25.pdf) [Board 24 (1986-1987)](https://s3.amazonaws.com/houstonlawreview/mastheads/board24.pdf) [Board 23 (1985-1986)](https://s3.amazonaws.com/houstonlawreview/mastheads/board23.pdf) [Board 22 (1984-1985)](https://s3.amazonaws.com/houstonlawreview/mastheads/board22.pdf) [Board 21 (1983-1984)](https://s3.amazonaws.com/houstonlawreview/mastheads/board21.pdf) [Board 20 (1982-1983)](https://s3.amazonaws.com/houstonlawreview/mastheads/board20.pdf) [Board 19 (1981-1982)](https://s3.amazonaws.com/houstonlawreview/mastheads/board19.pdf) [Board 18 (1980-1981)](https://s3.amazonaws.com/houstonlawreview/mastheads/board18.pdf) [Board 17 (1979-1980)](https://s3.amazonaws.com/houstonlawreview/mastheads/board17.pdf) [Board 16 (1978-1979)](https://s3.amazonaws.com/houstonlawreview/mastheads/board16.pdf) [Board 15 (1977-1978)](https://s3.amazonaws.com/houstonlawreview/mastheads/board15.pdf) [Board 14 (1976-1977)](https://s3.amazonaws.com/houstonlawreview/mastheads/board14.pdf) [Board 13 (1975-1976)](https://s3.amazonaws.com/houstonlawreview/mastheads/board13.pdf) [Board 12 (1974-1975)](https://s3.amazonaws.com/houstonlawreview/mastheads/board12.pdf) [Board 11 (1973-1974)](https://s3.amazonaws.com/houstonlawreview/mastheads/board11.pdf) [Board 10 (1972-1973)](https://s3.amazonaws.com/houstonlawreview/mastheads/board10.pdf) [Board 09 (1971-1972)](https://s3.amazonaws.com/houstonlawreview/mastheads/board09.pdf) [Board 08 (1970-1971)](https://s3.amazonaws.com/houstonlawreview/mastheads/board08.pdf) [Board 07 (1969-1970)](https://s3.amazonaws.com/houstonlawreview/mastheads/board07.pdf) [Board 06 (1968-1969)](https://s3.amazonaws.com/houstonlawreview/mastheads/board06.pdf) [Board 05 (1967-1968)](https://s3.amazonaws.com/houstonlawreview/mastheads/board05.pdf) [Board 04 (1966-1967)](https://s3.amazonaws.com/houstonlawreview/mastheads/board04.pdf) [Board 03 (1965-1966)](https://s3.amazonaws.com/houstonlawreview/mastheads/board03.pdf) [Board 02 (1964-1965)](https://s3.amazonaws.com/houstonlawreview/mastheads/board02.pdf) [Board 01 (1963-1964)](https://s3.amazonaws.com/houstonlawreview/mastheads/board01.pdf)

Conflating Standards of Review in the Tax Court: A Lesson in Ambiguity