Add to ORKGThis Essay responds to the 2014 Duke Law Journal Administrative Law Symposium. Its principal contention is that courts and other commentators should give due weight to the history and virtues of the evolution of administrative law in the United States—and consider embracing the pragmatism and flexibility that it enables—in applying general principles of administrative law in the tax context
Many courts and academics critique existing tax exceptionalism or the ability of the federal income ...
This Article takes the controversial position that Treasury regulations are entitled to judicial def...
The tax administration is at risk of an overcorrection with respect to its rulemaking process. Tax p...
This Essay responds to the 2014 Duke Law Journal Administrative Law Symposium. Its principal content...
This paper examines the arguments found in what has become known as the anti-tax exceptionalism lite...
In its 2011 decision in Mayo Foundation for Education and Research v. United States,\u27 the Supreme...
This essay is Professor Pierce’s contribution to the annual Duke Law Journal symposium on administra...
How administrative law applies to tax rulemaking is an open and contested question. The resolution o...
It therefore is necessary to consider the possibility that administrative law was an instrument of a...
This Article argues that it is misleading to declare the death of tax exceptionalism and that struct...
One of the dominant themes in contemporary federal taxation is bringing tax administration within th...
It is always hard to map a river while sailing midstream, but the current state of administrative la...
Tax law has just not been the same since January 2011. Did Congress pass earthshaking legislation af...
The Supreme Court’s decision in Mayo Foundation for Medical Education and Research v. United States ...
The Duke Law Journal’s Forty-Sixth Annual Administrative Law Symposium addresses the timely and impo...
Many courts and academics critique existing tax exceptionalism or the ability of the federal income ...
This Article takes the controversial position that Treasury regulations are entitled to judicial def...
The tax administration is at risk of an overcorrection with respect to its rulemaking process. Tax p...
This Essay responds to the 2014 Duke Law Journal Administrative Law Symposium. Its principal content...
This paper examines the arguments found in what has become known as the anti-tax exceptionalism lite...
In its 2011 decision in Mayo Foundation for Education and Research v. United States,\u27 the Supreme...
This essay is Professor Pierce’s contribution to the annual Duke Law Journal symposium on administra...
How administrative law applies to tax rulemaking is an open and contested question. The resolution o...
It therefore is necessary to consider the possibility that administrative law was an instrument of a...
This Article argues that it is misleading to declare the death of tax exceptionalism and that struct...
One of the dominant themes in contemporary federal taxation is bringing tax administration within th...
It is always hard to map a river while sailing midstream, but the current state of administrative la...
Tax law has just not been the same since January 2011. Did Congress pass earthshaking legislation af...
The Supreme Court’s decision in Mayo Foundation for Medical Education and Research v. United States ...
The Duke Law Journal’s Forty-Sixth Annual Administrative Law Symposium addresses the timely and impo...
Many courts and academics critique existing tax exceptionalism or the ability of the federal income ...
This Article takes the controversial position that Treasury regulations are entitled to judicial def...
The tax administration is at risk of an overcorrection with respect to its rulemaking process. Tax p...