Before it collapsed, Lehman Brothers engaged in various tax-motivated transactions, including ones to earn foreign tax credits. Last week, a federal judge addressed the merits of one of those controversies, holding against the defunct bank. The court tucked in a footnote a potentially interesting twist on agency deference. It noted that a so-called IRS Advisory […]
I’ve been toying with an idea that might allow the Obama administration, in the event that it loses in King v. Burwell, to keep subsidies flowing to residents in some of the 34 states that declined to create an exchange. What if HHS declared that any state that performs substantial, ongoing, and essential exchange functions […]
Even if you are an armchair observer of the federal courts, or a nuclear policy nerd, it’s unlikely that you caught wind of a mid-April decision out of the Court of Federal Claims in the case of System Fuels, Inc. v. United States (decided Apr. 15, 2015). In fact, even if you had, you’d be […]
Here is the April 2015 edition of the most-downloaded recent papers (those announced in the last 60 days) from SSRN’s U.S. Administrative Law eJournal, which is edited by William Funk. For more on why SSRN and this eJournal are such terrific resources for administrative law scholars and practitioners, check out my first post on the subject here. […]
On May 4, the Supreme Court granted certiorari in FERC v. Electric Power Supply Association (and a companion case). The case raises the question whether FERC exceeded its authority in issuing a regulation that gives retail energy customers incentives to reduce electricity consumption. The Federal Power Act (“FPA”) grants FERC the power to regulate the […]
The Government is likely to prevail in King v. Burwell if its interpretation of the Affordable Care Act receives Chevron deference. This raises an important question: what influences when Supreme Court justices grant Chevron deference to agencies? Prof. Bill Eskridge and I examined this question in a paper that examined all Supreme Court cases from […]
Microsoft Corp. has recently challenged the enforcement of IRS summons regarding some of its international tax planning, arguing that the IRS has flouted the law by allowing Quinn Emanuel Urquhart & Sullivan to participate in an audit of the company. The dispute raises many fundamental questions that a district court has been asked to answer. […]
As the subheader of the blog now reads and as TaxProf Blog’s Paul Caron announced earlier today, the Yale JREG editors and regular bloggers have decided to join the Law Professor Blogs Network to fill the administrative law void in the network. While I don’t anticipate this changing the substance here, we’re excited about joining the network and […]
So would hold Judge Brett Kavanaugh of the U.S. Court of Appeals for the DC Circuit in a case challenging the constitutionality of the institutional design of the Consumer Financial Protection Bureau. Judge Kavanaugh has written some of the most provocative concurring and dissenting opinions about the constitutional limits and permissions of institutional design, including […]
Yesterday saw a fight over the Department of Defense’s proposed rule that would protect military families from predatory lending. The proposed regulation seeks to implement the Military Lending Act, which caps interest rates on loans to service members, by closing loopholes that have allow finance companies to continue offering high-interest loans to enlisted personnel. A […]
This post was originally published on the legacy ABA Section of Administrative Law and Regulatory Practice Notice and Comment blog, which merged with the Yale Journal on Regulation Notice and Comment blog in 2015.
In non-net neutrality telecom news, last week saw the announcement that Comcast has ended its $45 billion bid for Time Warner Cable. The announcement came after government officials met with Comcast executives and expressed their opposition to the merger. For their part, FCC staff members were reportedly prepared to refer the merger to an FCC […]
My last several posts dealt with the complicated relationship between the Ebola outbreak in Guinea, Liberia, and Sierra Leone and the International Health Regulations that were adopted in 2005 (with an effective date in 2007) in order to address exactly such a threat. The overwhelming consensus is that they failed to effectively manage the outbreak […]
On Monday, the Supreme Court granted certiorari in Spokeo, Inc. v. Robins to resolve a basic question of Article III standing: Does a person has standing to sue to seek redress for the violation of a right, even if he did not suffer any other injury from the rights violation? This is the second time […]
If the government loses in King v. Burwell, Congress will come under intense pressure to restore insurance subsidies in the 34 states that refused to set up their own exchanges. Anticipating the tricky post-King politics, Senate Republicans appear to have coalesced around a bill crafted by Senator Johnson that would extend subsidies through 2017 to […]