Brief of Prof. Kristin E. Hickman as Amicus Curiae in Support of Neither Party, United States v. Quality Stores, Inc. (United States Supreme Court)

45 Pages Posted: 17 Nov 2013 Last revised: 7 Feb 2014

Kristin E. Hickman

University of Minnesota - Twin Cities - School of Law

Date Written: November 15, 2013

Abstract

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

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

Kristin E. Hickman (Contact Author)

University of Minnesota - Twin Cities - School of Law ( email )

229 19th Avenue South
Minneapolis, MN 55455
United States
612-624-2915 (Phone)

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