Intermountain and the Importance of Administrative Law in Tax Law

16 Pages Posted: 29 Sep 2011

See all articles by Steve R. Johnson

Steve R. Johnson

Florida State University - College of Law

Abstract

On September 29, 2009, Treasury issued regulations retroactively extending the six-year limitations period for income tax deficiencies resulting from basis overstatements. In its May 6 Intermountain decision, the Tax Court unanimously invalidated those regulations, but on divided rationales. The government has appealed.

Suggested Citation

Johnson, Steve R., Intermountain and the Importance of Administrative Law in Tax Law. Tax Notes, Vol. 128, p. 837, 2010, FSU College of Law, Public Law Research Paper, Available at SSRN: https://ssrn.com/abstract=1934354

Steve R. Johnson (Contact Author)

Florida State University - College of Law ( email )

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United States
850-644-1777 (Phone)

HOME PAGE: http://www.law.fsu.edu/faculty/sjohnson.html

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