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