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- Title
From Muffler to Mayo: The Supreme Court's Decision to Apply Chevron to Treasury Regulations and Its Impact on Taxpayers.
- Authors
Hall, Michael
- Abstract
The article discusses the U.S. Supreme Court decision in Mayo Foundation for Medical Education and Research v. Commissioner, and the growth of deference doctrine for administrative agencies. It determines the impact of the U.S. Supreme Court case Chevron U.S.A. v. Natural Resources Defense Council on the adjudication of section 7805(a) Treasury regulations. In the U.S. Supreme Court case National Muffler Dealers Association v. United States, levels of deference were distinguished.
- Subjects
ACTIONS &; defenses (Law); UNITED States. Supreme Court; LEGAL judgments; NATURAL Resources Defense Council; GOVERNMENT regulation; GOVERNMENT agencies; ADMINISTRATIVE procedure
- Publication
Tax Lawyer, 2012, Vol 65, Issue 3, p695
- ISSN
0040-005X
- Publication type
Article