Swallows Holding: Chevron's Growing Traction in Tax Litigation

ABA Section of Taxation Newsquarterly, Vol. 27, p. 1, 2008

FSU College of Law, Public Law Research Paper

3 Pages Posted: 21 Oct 2011

See all articles by Steve R. Johnson

Steve R. Johnson

Florida State University - College of Law

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

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

Steve R. Johnson (Contact Author)

Florida State University - College of Law ( email )

425 W. Jefferson Street
Room R210
Tallahassee, FL 32306
United States
850-644-1777 (Phone)

HOME PAGE: http://www.law.fsu.edu/faculty/sjohnson.html

Do you have negative results from your research you’d like to share?

Paper statistics

Downloads
49
Abstract Views
359
PlumX Metrics