The Rise and Fall of Chevron in Tax: From the Early Days to King and Beyond

Authors

Steve R. Johnson

First Page

19

Last Page

32

Document Type

Symposium

Abstract

Chevron is receding in tax, not because of any resurgence of tax exceptionalism but because it is receding everywhere. The case will continue to be cited by courts and masticated by commentators, but the unresolved – indeed worsening — conceptual, definitional, and practical incongruities of its doctrine rob it of operational force. King, which the Supreme Court conspicuously chose to resolve without “help” from Chevron, is another mile-marker on Chevron’s downward road. This article maps that road.

Recommended Citation

Steve R. Johnson The Rise and Fall of Chevron in Tax: From the Early Days to King and Beyond, 2015 Pepp. L. Rev. 19 (2015)
Available at: https://digitalcommons.pepperdine.edu/plr/vol2015/iss1/3