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Full-Text Articles in Tax Law
Deferential Review Of The U.S. Tax Court, After Mayo Foundation V. United States (2011), Andre L. Smith
Deferential Review Of The U.S. Tax Court, After Mayo Foundation V. United States (2011), Andre L. Smith
Andre L. Smith
Deferential Review of the U.S. Tax Court, After Mayo examines whether the Chevron doctrine requires federal circuit courts of appeal to deferentially review the U.S. Tax Court decisions of law. Mayo Foundation v. US (2011) rejects tax exceptionalism and requires the U.S. Tax Court to defer to Treasury regulations carrying the force of law. But Mayo avoids dealing with whether Chevron applies to appellate review of the Tax Court. In “The Fight Over ‘Fighting Regs’ and Judicial Deference in Tax Litigation”, 92 B.U. L. Rev. 643 (2012), Professor Leandra Lederman (Indiana) contends that deference belongs to the agency and not …
The Nondelegation Doctrine And The Federal Income Tax: May Congress Grant The President The Authority To Set The Income Tax Rates?, Andre L. Smith
The Nondelegation Doctrine And The Federal Income Tax: May Congress Grant The President The Authority To Set The Income Tax Rates?, Andre L. Smith
Andre L. Smith
No abstract provided.
Deferential Review Of Tax Court Decisions Of Law: Promoting Expertise, Uniformity, And Impartiality, Andre L. Smith
Deferential Review Of Tax Court Decisions Of Law: Promoting Expertise, Uniformity, And Impartiality, Andre L. Smith
Andre L. Smith
This Article continues the debate over whether the federal circuit courts of appeal should deferentially review U.S. Tax Court decisions of law. Some fault this country's tax adjudication system for its nonuniformity. Others criticize it for promoting or allowing bias in favor of the government. Least mentioned is the system's failure to utilize tax experts. All three of these concerns relate to the legitimacy of the tax adjudication system. This article seeks to prove that deferentially reviewing Tax Court decisions of law better addresses these concerns than either the present system, or an oft-proposed national court of tax appeals.