I discuss in this article Judge Posner's decision in Kikalos v. United States, 400 F.3d 908 (7th Cir. 2005). I open with the following:I am a Judge Posner fan. My vantage point is tax procedure and tax crimes, areas in which I practice and teach as an adjunct at the University of Houston Law...

Scientific, statistical, and economic models are often crucial in legal fact-finding. Competing models yielding different inferences may represent the same phenomenon. This article studies the judgment of models in legal fact-finding, in particular where competing models and inferences must be...