Abstract

http://ssrn.com/abstract=2278989
 


 



Navigating a Transition in U.S. Tax Administration


Kristin E. Hickman


University of Minnesota - Twin Cities - School of Law

October 1, 2012

10 eJournal of Tax Research 329 (2012)
Minnesota Legal Studies Research Paper No. 13-30

Abstract:     
Written for the 10th International Tax Administration Conference hosted by the School of Taxation and Business Law (Atax), Australian School of Business, The University of New South Wales, this essay summarizes and discusses the implications of three recent key cases in U.S. tax administration: Mayo Foundation for Medical Education and Research v. United States, 131 S.Ct. 704 (2011); Cohen v. United States, 650 F.3d 717 (D.C. Cir. 2011) (en banc); and United States v. Home Concrete & Supply LLC, 132 S.Ct. 1836 (2012).

Number of Pages in PDF File: 18

Keywords: judicial review, tax administration, administrative law, Chevron, Administrative Procedure Act

JEL Classification: K23, K34

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Date posted: June 15, 2013 ; Last revised: July 29, 2013

Suggested Citation

Hickman, Kristin E., Navigating a Transition in U.S. Tax Administration (October 1, 2012). 10 eJournal of Tax Research 329 (2012); Minnesota Legal Studies Research Paper No. 13-30. Available at SSRN: http://ssrn.com/abstract=2278989

Contact Information

Kristin E. Hickman (Contact Author)
University of Minnesota - Twin Cities - School of Law ( email )
229 19th Avenue South
Minneapolis, MN 55455
United States
612-624-2915 (Phone)
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