AUER/SEMINOLE ROCK DEFERENCE IN THE TAX COURT

Steve R. Johnson

Abstract


Deference doctrines involve the extent to which courts, in their interpretation of statutes and regulations, should be influenced by how the agencies charged with administering these authorities construe them. Deference doctrine has received enormous attention in case law and commentary during the past three decades, both in tax and in administrative law.


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DOI: https://doi.org/10.5195/taxreview.2013.19

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Copyright (c) 2018 Steve R. Johnson

License URL: https://creativecommons.org/licenses/by-nc-nd/3.0/us/