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Alj Central Panels: How Is It Going Out There?, W. Michael Gillette
Alj Central Panels: How Is It Going Out There?, W. Michael Gillette
Journal of the National Association of Administrative Law Judiciary
For over 40 years, administrative law mavens have touted the desirability of “central panels,” i.e., panels of administrative law judges who, instead of being attached to a single administrative agency, are assigned to a “central,” “independent” panel that supplies administrative law judges to conduct contested case hearings for a variety of agencies. More than half the states have listened to the siren call and have created such panels — the earliest (California’s) as far back as 1946. As one who at first opposed, but later supported the creation of such a panel in his home state, Oregon, the author now …
Is The Chief Justice A Tax Lawyer?, Stephanie Hoffer, Christopher J. Walker
Is The Chief Justice A Tax Lawyer?, Stephanie Hoffer, Christopher J. Walker
Pepperdine Law Review
In our contribution to this symposium on King v. Burwell, we explore two aspects of the Chief Justice’s opinion where it is hard to ignore the fingerprints of a tax lawyer. First, in the Chief’s approach to statutory interpretation one sees a tax lawyer as interpreter with an approach that tracks tax law’s substance-over-form doctrine. Second, as to King’s sweeping administrative law holding, the Chief crafts a new major questions doctrine that could significantly cut back on federal agency lawmaking authority. Yet he seems to develop this doctrine against the backdrop of tax exceptionalism, and thus this development may have …