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...

Thoughts on Kavanaugh on Gundy

For several weeks, Supreme Court watchers and administrative law types have been waiting for the Court to resolve a petition for rehearing in Gundy v. United States, in which the Court narrowly upheld the Sex Offender Registration and Notification Act against a nondelegation challenge, with Justice Gorsuch writing a lengthy...

Did Kisor Really Change Auer?

A recurring question at two conferences I attended last week was whether and how much the Supreme Court’s decision in Kisor v. Wilkie really changed the Auer doctrine.  As so often in the case in law, the answer is “it depends.” By way of review, the Supreme Court in Auer...