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- Title
DECHERT LLP V. COMMONWEALTH: A REMINDER TO COMMONWEALTH JUDGES TO STAY OUT OF THE KITCHEN IF THEY CAN'T HANDLE THE HEAT OF INTERPRETING COMPLEX AREAS OF ADMINISTRATIVE LAW.
- Authors
Patch, Joel N.
- Abstract
The article focuses on the limit to the capacity of judges in regard to the judicial review of administrative action. It presents views of Justice Brandeis of the Supreme Court of the United States on the expertise of administrative agencies in their respective fields. It discusses a Supreme Court of Pennsylvania case Dechert LLP v. Commonwealth which presents the issue of clarifying canned software qualification as tangible personal property subjected to sales tax.
- Subjects
JUDICIAL review of administrative acts; JUDGES; BRANDEIS, Louis Dembitz, 1856-1941; UNITED States. Supreme Court; GOVERNMENT agencies; DECHERT LLP; TAXATION of personal property; SALES tax; ACTIONS &; defenses (Law)
- Publication
Widener Law Journal, 2012, Vol 21, Issue 2, p423
- ISSN
1548-4076
- Publication type
Article