文章基本信息

标题：Is the Chief Justice a Tax Lawyer?
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作者：Hoffer, Stephanie ; Walker, Christopher J.
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：33-47
出版社：Pepperdine University
摘要：In our contribution to this symposium on King v. Burwell, we explore two aspects of the Chief Justice’s opinion where it is hard to ignore the fingerprints of a tax lawyer. First, in the Chief’s approach to statutory interpretation one sees a tax lawyer as interpreter with an approach that tracks tax law’s substance-over-form doctrine. Second, as to King’s sweeping administrative law holding, the Chief crafts a new major questions doctrine that could significantly cut back on federal agency lawmaking authority. Yet he seems to develop this doctrine against the backdrop of tax exceptionalism, and thus this development may have a more limited application to extraordinary circumstances at the intersection of tax and administrative law.
关键词：tax; Affordable Care Act; Chevron deference; statutory interpretation; substance-over-form doctrine; major questions doctrine; textualism; purposivism; contextualism; King; Burwell; Supreme Court; John Roberts