Conditional Deference to Tax Authorities

Johnson, Steve R.

Abstract

Download This Paper | Share | Email |Add to Briefcase

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

Abstract:
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: 2

Accepted Paper Series

Download This Paper

Date posted: November 2, 2011

Suggested Citation

Johnson, Steve R., Conditional Deference to Tax Authorities (October 31, 2011). State Tax Notes, p. 269, April 25, 2011; FSU College of Law, Public Law Research Paper. Available at SSRN: http://ssrn.com/abstract=1952156

Contact Information

Steve R. Johnson (Contact Author)

Florida State University - College of Law ( email )

425 W. Jefferson Street
Room R210
Tallahassee, FL 32306
United States
850-644-1777 (Phone)

HOME PAGE: http://www.law.fsu.edu/faculty/sjohnson.html