More Mayo Please? Temporary Regulations after Mayo Foundation V. United States

2 Pages Posted: 7 Dec 2011

See all articles by Leandra Lederman

Leandra Lederman

Indiana University Maurer School of Law

Stephen W. Mazza

University of Kansas - School of Law

Date Written: September 1, 2011

Abstract

The U.S. Supreme Court’s recent decision in Mayo Found. for Med. Educ. & Research v. United States, 131 S. Ct. 704 (2011), helped clarify the degree of deference courts should afford Treasury regulations. However, Mayo did not involve or address temporary regulations. This “Point to Remember” essay examines the effect Mayo may have on the Treasury Department’s reliance on temporary regulations. It discusses, among other authorities, recent Court of Appeals cases, such as Home Concrete & Supply, LLC v. United States, 634 F.3d 249 (4th Cir.), cert. granted, 180 L. Ed. 2d 940 (2011), and Intermountain Ins. Serv. of Vail, LLC v. Commissioner, 650 F.3d 691 (D.C. Cir. 2011), which arose in the context of whether a 6-year statute of limitations applies to overstatements of basis outside of the trade or business context.

Suggested Citation

Lederman, Leandra and Mazza, Stephen W., More Mayo Please? Temporary Regulations after Mayo Foundation V. United States (September 1, 2011). Available at SSRN: https://ssrn.com/abstract=1969446 or http://dx.doi.org/10.2139/ssrn.1969446

Leandra Lederman (Contact Author)

Indiana University Maurer School of Law ( email )

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HOME PAGE: http://www.law.indiana.edu/people/lederman

Stephen W. Mazza

University of Kansas - School of Law ( email )

Green Hall
1535 W. 15th Street
Lawrence, KS 66045-7577
United States

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