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Taxation & Estate Planning

: TaxProf Blog

Harvard Law Review on Intermountain

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Federal Tax Court Holds Pre-Chevron Judicial Construction of Statute Precludes Subsequent Agency Interpretation if Prior Construction Was Premised on Legislative History. ? Intermountain Insurance Service of Vail, LLC v. Commissioner, No. 25868-06, 2010 WL 1838297 (T.C. May 6, 2010), 124 Harv. L. Rev. 1066 (2011): Recently, in Intermountain Insurance Service...

Full post as published by TaxProf Blog on March 14, 2011 (boomark / email).

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