Abstract
This article examines trial court and appellate decisions since 1984 that have upheld or struck down tax regulations. Although all the cases are post-Chevron, Chevron has been cited in tax cases only since 1989 and by the Tax Court only since 1992. This period thus offers both pre- and post-Chevron approaches to testing the validity of regulatory action. What emerges from this study of challenges to tax regulations is that in the area of taxation, as in other areas of the law, Chevron has not worked the revolution in the balance of powers between agencies and the courts that some commentators feared. It has not displaced judges from a key role in the review of agency regulations. Instead, as in other areas of the law, Chevron may have decreased deference to administrative action by encouraging courts themselves to decree the meaning of a statute.
Recommended Citation
Aprill, Ellen P.
(1998)
"Muffled Chevron: Judicial Review of Tax Regulations,"
Florida Tax Review: Vol. 3:
No.
1, Article 2.
Available at:
https://scholarship.law.ufl.edu/ftr/vol3/iss1/2