Abstract

http://ssrn.com/abstract=2355500
 


 



Brief of Prof. Kristin E. Hickman as Amicus Curiae in Support of Neither Party, United States v. Quality Stores, Inc. (United States Supreme Court)


Kristin E. Hickman


University of Minnesota - Twin Cities - School of Law

November 15, 2013

Minnesota Legal Studies Research Paper No. 14-11

Abstract:     
This amicus brief was filed before the United States Supreme Court in United States v. Quality Stores, Inc., No. 12-1408, to discuss whether Chevron or Skidmore provides the appropriate standard for judicial review of IRS revenue rulings. The brief summarizes and expands upon arguments made in some of my past scholarship.

Number of Pages in PDF File: 45

Keywords: Chevron, Skidmore, judicial review, revenue rulings, guidance

JEL Classification: K23, K34, K41

working papers series


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Date posted: November 17, 2013 ; Last revised: February 7, 2014

Suggested Citation

Hickman, Kristin E., Brief of Prof. Kristin E. Hickman as Amicus Curiae in Support of Neither Party, United States v. Quality Stores, Inc. (United States Supreme Court) (November 15, 2013). Minnesota Legal Studies Research Paper No. 14-11. Available at SSRN: http://ssrn.com/abstract=2355500 or http://dx.doi.org/10.2139/ssrn.2355500

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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