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Taxation & Estate Planning

: TaxProf Blog

State Courts Should Not Give Chevron Deference to State Tax Administrative Rulings

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D. Zachary Hudson (J.D. 2010, Yale) has published Comment, A Case for Varying Interpretive Deference at the State Level, 119 Yale L.J. 373 (2009). Here is part of the Introduction: In Chevron, the Supreme Court mandated that a federal agency?s interpretation of a statute be shown judicial deference when Congress...

Full post as published by TaxProf Blog on December 18, 2009 (boomark / email).

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