Swallows Holding: Chevron's Growing Traction in Tax Litigation
ABA Section of Taxation Newsquarterly, Vol. 27, p. 1, 2008
3 Pages Posted: 21 Oct 2011
Date Written: October, 20 2011
Abstract
The proper role of Chevron in tax has long been debated. Chevron U.S.A., Inc. v. Natural Resources Defense Council, Inc., 467 U.S. 837 (1984). By now, it has become generally accepted that Chevron provides the analytical framework for evaluating to specific-authority tax regulations. It is taking longer to secure acceptance that Chevron usually also applies to challenges to general-authority tax regulations. Fortunately we are nearing that point.
Suggested Citation: Suggested Citation
Johnson, Steve R., Swallows Holding: Chevron's Growing Traction in Tax Litigation (October, 20 2011). ABA Section of Taxation Newsquarterly, Vol. 27, p. 1, 2008, FSU College of Law, Public Law Research Paper , Available at SSRN: https://ssrn.com/abstract=1946879
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