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...
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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
David J. Shakow (Pennsylvania), Who’s Afraid of the APA?, 134 Tax Notes 825 (Feb. 13, 2012): The Supreme Court’s decision in Mayo Foundation for Medical Education and Research v. United States means that tax practitioners must be mo... Read Post