Deference Principles: Tax Litigation's Next Battleground

Law360 (January 7, 2019, 3:50 PM EST) -- The Supreme Court’s recent decision to grant certiorari in the case of James L. Kisor v. Peter O’Rourke, Acting Secretary of Veteran Affairs, and revisit the question of whether an administrative agency’s interpretation of its own ambiguous regulations is entitled to deference, could have a cascading effect on deference principles in general. In the tax arena, this development has wide-ranging implications for tax planning and litigation matters going forward. Although taxpayers and tax professionals have wrestled with deference issues for years, this development takes on added importance given the major recent changes to the tax laws and Treasury’s tremendous effort to draft...

Stay ahead of the curve

In the legal profession, information is the key to success. You have to know what’s happening with clients, competitors, practice areas, and industries. Law360 provides the intelligence you need to remain an expert and beat the competition.


  • Access to case data within articles (numbers, filings, courts, nature of suit, and more.)
  • Access to attached documents such as briefs, petitions, complaints, decisions, motions, etc.
  • Create custom alerts for specific article and case topics and so much more!

TRY LAW360 FREE FOR SEVEN DAYS

Hello! I'm Law360's automated support bot.

How can I help you today?

For example, you can type:
  • I forgot my password
  • I took a free trial but didn't get a verification email
  • How do I sign up for a newsletter?
Beta
Ask a question!