Podcast: Non-binding Guidance: A Discussion of Kisor v. Wilkie
In the latest tax regulation deference case, the Eighth Circuit provided guidance to taxpayers and tax practitioners on the “analytical path” to resolve the question of whether a tax regulation is a valid interpretation of...more
James Kisor, a Korean War Veteran, asked the Supreme Court to overrule a longstanding presumption that courts defer to an executive agency’s reasonable interpretation of its own regulation, a principle known as Auer...more