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Full-Text Articles in 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 Confusing Legislative And Judicial Treatment Of Adjudication In Pennsylvania Administrative Law, John L. Gedid
The Confusing Legislative And Judicial Treatment Of Adjudication In Pennsylvania Administrative Law, John L. Gedid
John L. Gedid
No abstract provided.
Major Constitutional And Administrative Decisions Of 1996: Progress Of The Supreme Court Of Pennsylvania, John L. Gedid
Major Constitutional And Administrative Decisions Of 1996: Progress Of The Supreme Court Of Pennsylvania, John L. Gedid
John L. Gedid
No abstract provided.