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Treasury Regulations And Judicial Deference In The Post-Chevron Era, David A. Brennen
Treasury Regulations And Judicial Deference In The Post-Chevron Era, David A. Brennen
Law Faculty Scholarly Articles
Analysis of several post-Chevron cases indicates that every major Supreme Court case since 1984 involving the validity of a Treasury regulation is consistent with Chevron. Indeed, since 1984 every challenged Treasury regulation interpreting a statute in which Congress failed to address a specific tax issue has been upheld by the Court. In fact, no Supreme Court case since 1984 could be discovered in which the Court invalidated a Treasury regulation on the grounds that it was an unreasonable interpretation of a statute. Several post-Chevron Supreme
Court decisions, however, rejected the Treasury's application of a tax regulation to …
State And Local Taxation: When Will Congress Intervene?, Kathryn L. Moore
State And Local Taxation: When Will Congress Intervene?, Kathryn L. Moore
Law Faculty Scholarly Articles
This article examines congressional activity in the state and local tax area to determine when, if ever, Congress will enact legislation mandating uniformity in state and local taxation. The article begins by briefly describing our current system of state and local taxation and explaining why we need more uniformity therein.
The article then provides an empirical study of congressional activity in the state and local tax area between January, 1971 and May, 1996. Specifically, it focuses first on four discrete but representative areas in which Congress has enacted legislation regulating state and local taxation, and, second, on four discrete but …