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Expert Analysis

Tax Perspectives On Kisor V. Wilkie: Part 2

By Maria Todorova, Eric Tresh, Justin Brown and Dennis Jansen (April 1, 2019, 6:31 PM EDT) -- In the second and final part of our series on the U.S. Supreme Court's pending decision in Kisor v. Wilkie,[1] we examine the application of Auer deference in a state tax context, the potential impact of Kisor on state and local tax litigation, as well as recent momentum at the federal and state level to abandon agency deference, or reform agency deference in state and local tax controversies. Part one of the article, available here, provided an overview of the Kisor case and judicial deference standards....

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