Beverly I. Moran (Vanderbilt) & Daniel M. Schneider (Northern Illinois) have posted The Elephant and the Four Blind Men: The Burger Court and its Federal Tax Decisions, 39 Howard L.J. 841 (1996).  Here is the abstract:

This Article examines the Burger Court and its federal tax decisions. We became interested in this project for three reasons. First, we were struck by the small body of literature on the Supreme Court and federal taxation. Second, as we reviewed the literature, we noted that most articles tended either to criticize the Court or to prescribe ways for the Court to apply various interpretive methods. Third, we discovered that the literature focused either on only a few select federal tax cases, a single Supreme Court term, or a single Supreme Court Justice. These three factors precipitated our interest to examine a significant number of Supreme Court federal tax opinions issued over an extensive period of time.