I am on my last draft of an article discussing the tax angle to the issue of whether § 706 of the APA, 5 USC (originally enacted in 1946, requires, permits, or eliminates deference (a concept applied by the Supreme Court at least since the early 20th century). Deference has appeared in many articulations over the years, now referred to generally as Chevron deference. Chevron U.S.A., Inc. v. Natural Resources Defense Council, Inc., 467 U.S. 837 (1984). The issue is currently before the Supreme Court in Loper Bright Enterprises v. Raimondo (SEC) (Dkt 22-451) to consider whether it should overrule or modify Chevron deference. See Supreme Court Grants Cert to Consider Overruling or Clarifying Chevron (Federal Tax Procedure Blog 5/1/23), here.
The article explores the contribution of tax cases and scholarly discussions of how important Supreme Court tax cases are to the issue of deference. Most authorities have either ignored the tax cases and scholarly comments or treated them, shall I say, inadequately.
In preparing the earlier drafts, I find that I was too verbose, particularly in footnotes which may not be important to the reader audience I seek for the article. Accordingly, as I excise materials from the article that readers of this blog might be interested in, I will post them as blogs. (That way, also, in the article, I can just refer to the posts.)
So the next few blogs will have those excisions.
No comments:
Post a Comment
Comments are moderated. Jack Townsend will review and approve comments only to make sure the comments are appropriate. Although comments can be made anonymously, please identify yourself (either by real name or pseudonymn) so that, over a few comments, readers will be able to better judge whether to read the comments and respond to the comments.