Document Type
Article
Publication Date
4-30-2012
Abstract
The Supreme Court’s decision in Home Concrete raises new questions about the deference to be given to administrative pronouncements that conflict with prior judicial decisions. Unfortunately, the opinions of a divided Court leave practitioners to puzzle over the boundaries of its decision.
Keywords
Taxation, administrative law, administrative rules and regulations, Administrative Procedure Act, APA, Treasury Regulation, judicial deference to IRS rulemaking, Chevron doctrine, Home Concrete, Mayo Foundation
Publication Title
Tax Notes
Repository Citation
Shakow, David J., "A Concrete Shoe for Brand X?" (2012). All Faculty Scholarship. 410.
https://scholarship.law.upenn.edu/faculty_scholarship/410
Publication Citation
135 Tax Notes 651 (Apr. 30, 2012).