4 Pages Posted: 4 May 2012
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: 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: https://ssrn.com/abstract=2051019