Tax Lawyer, Vol. 53, No. 3 2000 ERWIN N. GRISWOLD LECTURE 721 721 2000 ERWIN N. GRISWOLD LECTURE BEFORE THE AMERICAN COLLEGE OF TAX COUNSEL HOW WILL A COURT RULE? M. Carr Ferguson* I. INTRODUCTION The invitation to deliver the Griswold lecture is a formidable honor on many counts, among them Dean Griswold’s personal inauguration of the series and the high respect in which we hold each of the prior lecturers in the series. Special tribute is due tonight to two of them who left us within days of...