Petaluma Takes a Bizarre Turn

Bloomberg BNA Tax Insights (July 2015)

U Iowa Legal Studies Research Paper No. 15-15

6 Pages Posted: 17 Jul 2015 Last revised: 1 Oct 2015

See all articles by Andy Grewal

Andy Grewal

University of Iowa - College of Law

Date Written: July 16, 2015


Petaluma FX v. Commissioner, a case involving some complex tax procedure issues, has gone on for nearly a decade and has made three trips to the D.C. Circuit. The strangest twist seemingly occurred in 2012 when, in a case involving similar issues, the Tax Court performed a “reverse benchslap” on the D.C. Circuit, allegedly flouting the court’s first opinion in Petaluma.

However, things have managed to get even stranger. In its most recent opinion, the D.C. Circuit rejected the views of both parties and decided the case through a strange reading of a regulation's effective-date provision. This short article discusses the problems with the court's analysis and its potential implications for some broader administrative law questions.

Keywords: TEFRA

Suggested Citation

Grewal, Amandeep S., Petaluma Takes a Bizarre Turn (July 16, 2015). Bloomberg BNA Tax Insights (July 2015), U Iowa Legal Studies Research Paper No. 15-15, Available at SSRN:

Amandeep S. Grewal (Contact Author)

University of Iowa - College of Law ( email )

Melrose and Byington
Iowa City, IA 52242
United States

Do you have a job opening that you would like to promote on SSRN?

Paper statistics

Abstract Views
PlumX Metrics