Document Type
Article
Publication Date
4-25-2011
Publication Title
State Tax Notes
Publication Title (Abbreviation)
St. Tax Notes
Volume
60
First Page
269
Last Page
271
Abstract
Recent installments of this column have explored an important point of intersection between administrative law and tax law: the degree of deference that courts accord to rules, regulations, and statutory interpretation positions of state and -local revenue agencies. This column continues that exploration. It examines what I call “conditional deference,” that is, according deference to the agency only when particular, defined conditions are present.
The first part below sets the context by describing Skidmore and Mead, two leading federal conditional deference cases. The second part contrasts state conditional deference doctrines, with particular emphasis on the operation of those doctrines in tax cases. The third part asks what effect the U.S. Supreme Court’s recent Mayo decision may have on situational deference
Rights
© 2011 Steve R. Johnson
Faculty Biography
http://www.law.fsu.edu/our-faculty/profiles/johnson
Recommended Citation
Steve R. Johnson,
Conditional Deference to Tax Authorities, 60
St. Tax Notes
269
(2011),
Available at: https://ir.law.fsu.edu/articles/300
Included in
Administrative Law Commons, Taxation-Federal Commons, Taxation-State and Local Commons, Tax Law Commons
Comments
First published in State Tax Notes.