Conditional Deference to Tax Authorities
Steve R. Johnson
Florida State University - College of Law
October 31, 2011
State Tax Notes, p. 269, April 25, 2011
FSU College of Law, Public Law Research Paper
Recent installments of this column have explored an important point of intersection between administrative law and tax law: the degree of deference that courts accord to rules, regulations, and statutory interpretation positions of state and local revenue agencies. This column continues that exploration. It examines what I call 'conditional deference,' that is, according deference to the agency only when particular, defined conditions are present.
Number of Pages in PDF File: 2Accepted Paper Series
Date posted: November 2, 2011
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