Justice Gorsuch and Waiving Chevron

The Supreme Court has denied certiorari in Guedes v. Bureau of Alcohol, Tobacco, Firearms & Explosives, also known as the bumpstocks case. The D.C. Circuit relied on Chevron deference in upholding the regulations banning bumpstocks. In a statement respecting the denial of certiorari, Justice Gorsuch objected to the D.C. Circuit’s...

Deferenders* to the Rescue

Last week, Aaron Nielson and I posted on SSRN our forthcoming article, Narrowing Chevron‘s Domain, 70 Duke L.J. (forthcoming 2021). Skeptical that the Supreme Court actually will overturn Chevron deference (its rhetoric notwithstanding), we wanted to think carefully about how the Court might curtail Chevron‘s scope to mitigate some of...

Justice Thomas, Brand X, and Baldwin

The Internet and academia are abuzz about Justice Thomas’s dissent from the Supreme Court’s denial of certiorari in Baldwin v. United States. Specifically, Justice Thomas called upon the Supreme Court to reconsider its 2005 decision in National Cable & Telecommunications Ass’n v. Brand X Internet Services. The Court in Brand...

Tax and United States v. Gamble

Continuing with the fifth of my series of posts on the tax implications of recent non-tax Supreme Court decisions: Although United States v. Gamble less directly implicates tax administration than the other cases discussed in this series of posts, I nevertheless think it warrants a mention. Gamble was not an...

Tax and Lucia v. SEC

Continuing with the fourth of my series of posts on the tax implications of recent non-tax Supreme Court decisions: Let me mention a case from the 2017 term: Lucia v. Securities & Exchange Commission. In Lucia, the Court held that SEC administrative law judges are officers of the United States....

Tax and Gundy v. United States

Continuing with the third of my series of posts on the tax implications of recent non-tax Supreme Court decisions: Another high-profile case from the last Supreme Court term is Gundy v. United States.  In Gundy, the Court seemingly came within a hair’s breadth of overturning decades of nondelegation jurisprudence and replacing...

Tax & Kisor v. Wilkie

Continuing with the second of my series of posts on the tax implications of recent SCOTUS decisions: One high-profile Supreme Court decision this year was Kisor v. Wilkie.  As I noted in a post a few days ago, the Court in Kisor retained the Auer deference standard for agency regulatory...