Administrative Law Recent Case 124 Harv. L. Rev. 1066

Intermountain Insurance Service of Vail, LLC v. Commissioner

Federal Tax Court Holds Pre-Chevron Judicial Construction of Statute Precludes Subsequent Agency Interpretation if Prior Construction Was Premised on Legislative History.

Comment on: No. 25868-06, 2010 WL 1838297 (T.C. May 6, 2010)


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