Mayo and Chenery: Too Much of a Shift in Rationale?

Tax Analysts, p. 454, October 2010

6 Pages Posted: 20 Mar 2011

Date Written: October 25, 2010


Mayo, soon to be heard in oral argument before the Supreme Court, presents several issues, some that are specific to the particular statutory provision at issue and others that have considerably broader importance. One the parties have not addressed is the application of the Chenery rule to the shift in rationale relating to legislative history as between the preamble to the proposed regulations and the government’s position in the Supreme Court. Because of this shift, the taxpayers should prevail even if the Court decides all other issues in favor of the government.

Suggested Citation

Smith, Patrick J., Mayo and Chenery: Too Much of a Shift in Rationale? (October 25, 2010). Tax Analysts, p. 454, October 2010. Available at SSRN:

Patrick J. Smith (Contact Author)

Ivins, Phillips & Barker ( email )

1717 K Street, NW Suite 600
Washington, DC 20006
United States

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