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Tax Lawyer, Vol. 54, No. 1 BAD DRAFTING 1 1 BAD DRAFTING – A CASE STUDY OF THE DESIGN AND IMPLEMENTATION OF THE INCOME TAX SUBSIDIES FOR EDUCATION Glenn E. Coven* For decades the writers of tax legislation steadfastly ignored the burden on the typical American family due to the skyrocketing costs of higher education. In 1997, however, the dam suddenly burst and out tumbled a ragtag collection of provisions designed to give the appearance, if not the reality, of tax relief for students and their...