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Is The Chief Justice A Tax Lawyer?, Stephanie Hoffer, Christopher J. Walker
Is The Chief Justice A Tax Lawyer?, Stephanie Hoffer, Christopher J. Walker
Christopher J. Walker
King v. Burwell is a crucial victory for the Obama Administration and for the future of the Affordable Care Act. It also has important implications for tax law and administration, as explored in the other terrific contributions to this Pepperdine Law Review Symposium. In this Essay, we turn to another tax-related feature of the Chief Justice’s opinion for the Court: It is hard to ignore the fingerprints of a tax lawyer throughout the opinion. This Essay focuses on two instances of a tax lawyer at work.
First, in the Chief’s approach to statutory interpretation one sees a tax lawyer as …
Purposivism In The Executive Branch: How Agencies Interpret Statutes, Kevin M. Stack
Purposivism In The Executive Branch: How Agencies Interpret Statutes, Kevin M. Stack
Northwestern University Law Review
After decades of debate, the lines of distinction between textualism and purposivism have been carefully drawn with respect to the judicial task of statutory interpretation. Far less attention has been devoted to the question of how executive branch officials approach statutory interpretation. While scholars have contrasted agencies’ interpretive practices from those of courts, they have not yet developed a theory of agency statutory interpretation.
This Article develops a purposivist theory of agency statutory interpretation on the ground that regulatory statutes oblige agencies to implement the statutes they administer in that manner. Regulatory statutes not only grant powers but also impose …