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Louisiana State University Law Center
Chevron USA Inc. v. Natural Resources Defense Council Inc. (Supreme Court case)
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Granting Chevron Deference To Irs Revenue Rulings: The "Charitable" Thing To Do, Kristin E. Oglesby
Granting Chevron Deference To Irs Revenue Rulings: The "Charitable" Thing To Do, Kristin E. Oglesby
Louisiana Law Review
The article focuses on the applicability of the standards of deference provided by the Chevron U.S.A. v. Natural Resources Defense Council, Inc. court case to U.S. Internal Revenue Service revenue rulings, and includes problems arising out of United States v. Mead Corp. court case.