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Toppling Chevron: The Supreme Court’s Landmark Shift in Judicial Deference and its Consequences for Tax Regulations by: ROBERT S. HORWITZ and PHILIPP BEHRENDT

Forty years ago, the Supreme Court in Chevron U.S.A., Inc. v. Natural Resources Defense Council, Inc., articulated a new test for determining the deference to be given to an agency’s interpretation of a statute. The Chevron Doctrine, as it came to be known, became a fixture of federal jurisprudence. In Mayo Foundation v. United States, the Court held that Chevron’s deferential standard applied to tax regulations.

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