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Administrative Law

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Florida State University College of Law

Intermountain Insurance

Publication Year

Articles 1 - 3 of 3

Full-Text Articles in Law

Auer/Seminole Rock Deference In The Tax Court, Steve R. Johnson Jan 2013

Auer/Seminole Rock Deference In The Tax Court, Steve R. Johnson

Scholarly Publications

No abstract provided.

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Following The Apa Will Not Eliminate Useful Guidance, Steve R. Johnson Jan 2011

Following The Apa Will Not Eliminate Useful Guidance, Steve R. Johnson

Scholarly Publications

No abstract provided.

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Tax Court Invalidates New Section 6501(E) Regulations, Steve R. Johnson Jul 2010

Tax Court Invalidates New Section 6501(E) Regulations, Steve R. Johnson

Scholarly Publications

The title of an article of mine in the Fall 2009 issue of the NewsQuarterly asked “What’s Next in the Section 6501(e) Overstated Basis Controversy?” The Tax Court answered that question on May 6, 2010, in its decision Intermountain Insurance Service of Vail, LLC v. Commissioner, 134 T.C. No. 11. In that decision, the court invalidated two temporary regulations that had been issued on September 24, 2009: sections 301.6229(c)(2)-IT and 301.6501(e)-IT.

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