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A Concrete Shoe for Brand X?

4 Pages Posted: 4 May 2012  

David J. Shakow

University of Pennsylvania Law School; Chamberlain Hrdlicka

Date Written: April 30, 2012


The Supreme Court’s decision in Home Concrete raises new questions about the deference to be given to administrative pronouncements that conflict with prior judicial decisions. Unfortunately, the opinions of a divided Court leave practitioners to puzzle over the boundaries of its decision.

Keywords: Taxation, administrative law, administrative rules and regulations, Administrative Procedure Act, Treasury Regulation, judicial deference to IRS rulemaking, Chevron doctrine, Home Concrete, APA, Mayo Foundation

JEL Classification: K23, K34

Suggested Citation

Shakow, David J., A Concrete Shoe for Brand X? (April 30, 2012). Tax Notes, Vol. 135, p. 651, April 2012; U of Penn, Inst for Law & Econ Research Paper No. 12-21. Available at SSRN:

David J. Shakow (Contact Author)

University of Pennsylvania Law School ( email )

3501 Sansom Street
Philadelphia, PA 19104
United States

Chamberlain Hrdlicka ( email )

300 Conshohocken State Rd
West Conshohocken, PA 19428
United States

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