文章基本信息

标题：The Rise and Fall of Chevron in Tax: From the Early Days to King and Beyond
本地全文：下载
作者：Johnson, Steve R.
期刊名称：Pepperdine Law Review
印刷版ISSN：0092-430X
电子版ISSN：2327-0268
出版年度：2015
卷号：2015
期号：1
页码：19-32
出版社：Pepperdine University
摘要：Chevron is receding in tax, not because of any resurgence of tax exceptionalism but because it is receding everywhere. The case will continue to be cited by courts and masticated by commentators, but the unresolved – indeed worsening — conceptual, definitional, and practical incongruities of its doctrine rob it of operational force. King, which the Supreme Court conspicuously chose to resolve without “help” from Chevron, is another mile-marker on Chevron’s downward road. This article maps that road.
关键词：Chevron; King; Burwell; Affordable Care Act; tax law; Supreme Court; administrative law