David J. Shakow (Pennsylvania), A Concrete Shoe for Brand X?, 135 Tax Notes 651 (Apr. 30, 2012): The Supreme Court’s decision in Home Concrete raises new questions about the deference to be given to administrative pronouncements that conflict with prior judicial decisions. Unfortunately, the opinions of a divided Court leave...
Monte A. Jackel (PricewaterhouseCoopers, Washington, D.C.), What's Next After Codification Fails?, 135 Tax Notes 783 (May 7, 2012): In this article, Jackel raises the question whether Congress should reenact the economic substance d... Read Post
Patrick J. Smith (Ivins, Phillips & Barker, Washington, D.C.), What We Didn't Learn from Home Concrete, 135 Tax Notes 1625 (June 25, 2012): The Supreme Court’s recent decision in Home Concrete was disappointing in every respect exce... Read Post