Notice & Comment

Notice & Comment

Notice & Comment

Wishful Thinking? Justice Gorsuch and the Future of the Seminole Rock/Auer Deference Doctrine, by Kevin O. Leske

On July 9, Chris Walker posted about the cert petition filed in July in Kisor v. O’Rourke, which presents the question of “whether the Court should overrule Auer and Seminole Rock” – the doctrine that requires courts to defer to a federal agency’s interpretation of its own regulation unless the agency’s interpretation is “plainly erroneous or inconsistent […]

Notice & Comment

Would a Justice Kavanaugh Overturn Humphrey’s Executor and Declare Independent Agencies Unconstitutional?

Over at SCOTUSblog yesterday, I examined the administrative law jurisprudence of Judge Kavanaugh, President Trump’s nominee to the Supreme Court. At nearly 4,000 words, I’d like to say it was a deep dive for a blog post, but Judge Kavanaugh has written more than 120 opinions dealing with administrative law. So the final draft was nearly […]

Notice & Comment

Over at SCOTUSblog: Kavanaugh on Administrative Law and Separation of Powers

Over at SCOTUSblog, I have a post today examining Judge Kavanaugh’s administrative law jurisprudence and his potential impact on administrative law and regulatory practice if he were to fill Justice Kennedy’s seat on the Supreme Court. Here’s a snippet (of a nearly 4,000-word post): In reviewing Kavanaugh’s robust record on administrative law, I find myself […]

Notice & Comment

Cost-Benefit Analysis of Tax Regulations: A Case Study (with Jennifer Nou and David Weisbach)

[Note: This post is co-authored with University of Chicago Law School colleagues Jennifer Nou and David Weisbach.] The Treasury Department and the Internal Revenue Service (IRS) have submitted a proposed rule regarding the new passthrough deduction to the Office of Information and Regulatory Affairs (OIRA) for review. This appears to be the first tax regulation labeled as “economically significant” […]

Notice & Comment

District Court Adopts Purpose-Based Approach in Emoluments Lawsuit

This week, a federal district court ruled that a lawsuit brought by D.C. and Maryland under the Foreign and Domestic Emoluments Clauses, against President Trump, could proceed. See D.C. v. Trump, 2018 WL 3559027 (D. Md. 2018). The decision is notable because it offers the first extended judicial interpretation of “emolument,” as that term appears […]

Notice & Comment

When to Refer to the U.S. Code Versus the Underlying Statute

In the spirit of Professor Nielson’s recent post on in-line versus footnote citations, I wanted to mention a personal pet peeve regarding references to the U.S. Code. The U.S. Code is roughly half non-positive law and half positive law. Even though there are important legal distinctions between the two types of law, attorneys often refer to titles […]

Notice & Comment

The Right Thing on Risk Adjustment

It took a crisis to spur the Trump administration to action, but it did finally act. Yesterday evening, HHS released a rule addressing a New Mexico judge’s concerns with the risk adjustment program. If all goes well—more on that in a moment—the new rule should put an end to risk adjustment fiasco. To bring you […]

Notice & Comment

Brett Kavanaugh and the Case of the Brazilian Gauchos

Because he sat on the D.C. Circuit, Supreme Court nominee Brett Kavanaugh did not decide many immigration cases. There are no immigration courts in the District of Columbia. As a result, petitions for review of orders of removal — the most common type of immigration appeal in the federal courts — do not reach his […]

Notice & Comment

Nearly Four Months After His Death, Judge Reinhardt Casts the Deciding Vote in an Important Tax Exceptionalism Case: Altera v. Commissioner of Internal Revenue

[8/7/2018 Update: In an order issued today by a Ninth Circuit three-judge panel where Judge Graber has replaced Judge Reinhardt, the newly constituted panel states that “[t]he Opinions filed July 24, 2018, are hereby withdrawn to allow time for the reconstituted panel to confer on this appeal.”] Today the Ninth Circuit issued a 2-1 decision in a […]

Notice & Comment

The Charitable Contribution Strategy: An Ineffective SALT Substitute

In May, the IRS announced that it would issue regulations addressing state efforts to avoid some new deduction limits enacted under the 2017 tax bill. My prior blog post on the states’ strategy is here. I have also posted my full length article, The Charitable Contribution Strategy: An Ineffective SALT Substitute, on SSRN. Here’s the abstract: The Tax […]