克里斯汀·e·希克曼教授作为法庭之友在美国诉质量商店公司案中支持任何一方的摘要(美国最高法院)

U.S. Administrative Law eJournal Pub Date : 2013-11-15 DOI:10.2139/SSRN.2355500

Kristin E. Hickman

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引用次数: 1

摘要

本“法庭之友”摘要是在美国诉质量商店公司案(United States v. Quality Stores, Inc.， No. 12-1408)中提交给美国最高法院的，目的是讨论雪佛龙或斯基德莫尔是否为美国国税局税收裁决的司法审查提供了适当的标准。摘要总结并扩展了我在过去的一些学术研究中提出的论点。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Brief of Prof. Kristin E. Hickman as Amicus Curiae in Support of Neither Party, United States v. Quality Stores, Inc. (United States Supreme Court)

This amicus brief was filed before the United States Supreme Court in United States v. Quality Stores, Inc., No. 12-1408, to discuss whether Chevron or Skidmore provides the appropriate standard for judicial review of IRS revenue rulings. The brief summarizes and expands upon arguments made in some of my past scholarship.

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U.S. Administrative Law eJournal

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