45 Pages Posted: 17 Nov 2013 Last revised: 7 Feb 2014
Date Written: November 15, 2013
This amicus brief was filed before the United States Supreme Court in United States v. Quality Stores, Inc., No. 12-1408, to discuss whether Chevron or Skidmore provides the appropriate standard for judicial review of IRS revenue rulings. The brief summarizes and expands upon arguments made in some of my past scholarship.
Keywords: Chevron, Skidmore, judicial review, revenue rulings, guidance
JEL Classification: K23, K34, K41
Suggested Citation: Suggested Citation
Hickman, Kristin E., Brief of Prof. Kristin E. Hickman as Amicus Curiae in Support of Neither Party, United States v. Quality Stores, Inc. (United States Supreme Court) (November 15, 2013). Minnesota Legal Studies Research Paper No. 14-11. Available at SSRN: https://ssrn.com/abstract=2355500 or http://dx.doi.org/10.2139/ssrn.2355500