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Articles 1 - 5 of 5
Full-Text Articles in Law
The Phoenix And The Perils Of The Second Best: Why Heightened Appellate Deference To Tax Court Decisions Is Undesirable, Steve R. Johnson
The Phoenix And The Perils Of The Second Best: Why Heightened Appellate Deference To Tax Court Decisions Is Undesirable, Steve R. Johnson
Articles by Maurer Faculty
In our judicial structure, both courts of general jurisdiction and specialized courts are empowered to adjudicate federal income tax controversies. A proper relationship among those courts has proved difficult to forge and maintain. Absent an enduring intellectual and political consensus, institutional arrangements have been subject to recurring question and challenge.
Ultra Vires And The Foundations Of Judicial Review, Paul Craig
Ultra Vires And The Foundations Of Judicial Review, Paul Craig
Articles by Maurer Faculty
No abstract provided.
Book Review. Making Civil Rights Law: Thurgood Marshall And The Supreme Court, 1936-1961, Kevin D. Brown
Book Review. Making Civil Rights Law: Thurgood Marshall And The Supreme Court, 1936-1961, Kevin D. Brown
Articles by Maurer Faculty
No abstract provided.
The Independence Of The Judicial Branch In The New Republic, Charles G. Geyh, Emily Field Van Tassel
The Independence Of The Judicial Branch In The New Republic, Charles G. Geyh, Emily Field Van Tassel
Articles by Maurer Faculty
No abstract provided.
Judicial Reliance On Regulatory Interpretations In Sec No-Action Letters: Current Problems And A Proposed Framework, Donna M. Nagy
Judicial Reliance On Regulatory Interpretations In Sec No-Action Letters: Current Problems And A Proposed Framework, Donna M. Nagy
Articles by Maurer Faculty
Judicial descriptions of SEC no-action letters have run the gamut from law, to orders, to rulings, to informal opinions, to prosecutorial decisions. This judicial failure to characterize no-action letters consistently is symptomatic of a more fundamental problem: many courts treat informal regulatory interpretations in no-action letters as interchangeable with formal and official regulatory interpretations that the full Commission has promulgated. Consequently, courts often defer automatically to the regulatory interpretations in no-action letters. In other words, many courts accept no-action letter authority as definitive interpretations of the federal securities statutes and SEC rules and regulations without independently analyzing the particular regulatory …