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A Concrete Shoe for Brand X?


David J. Shakow


University of Pennsylvania Law School; Chamberlain Hrdlicka
April 30, 2012

Tax Notes, Vol. 135, p. 651, April 2012
U of Penn, Inst for Law & Econ Research Paper No. 12-21

Abstract:     
The Supreme Court’s decision in Home Concrete raises new questions about the deference to be given to administrative pronouncements that conflict with prior judicial decisions. Unfortunately, the opinions of a divided Court leave practitioners to puzzle over the boundaries of its decision.

Number of Pages in PDF File: 4

Keywords: Taxation, administrative law, administrative rules and regulations, Administrative Procedure Act, Treasury Regulation, judicial deference to IRS rulemaking, Chevron doctrine, Home Concrete, APA, Mayo Foundation

JEL Classification: K23, K34

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Date posted: May 4, 2012  

Suggested Citation

Shakow, David J., A Concrete Shoe for Brand X? (April 30, 2012). Tax Notes, Vol. 135, p. 651, April 2012; U of Penn, Inst for Law & Econ Research Paper No. 12-21. Available at SSRN: http://ssrn.com/abstract=2051019

Contact Information

David J. Shakow (Contact Author)
University of Pennsylvania Law School ( email )
3501 Sansom Street
Philadelphia, PA 19104
United States
Chamberlain Hrdlicka ( email )
300 Conshohocken State Rd
West Conshohocken, PA 19428
United States
Feedback to SSRN (Beta)


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