Tag Archives: Brown & Williamson

Brown & Williamson vs. Congressional Intent

by Andy Grewal — Tuesday, June 30, 2015

As has been discussed on this blog and elsewhere, Chief Justice Roberts’ majority opinion in King v. Burwell rejected the application of Chevron deference for the IRS’s construction of Section 36B. The meaning of the phrase “established by the State” was not something for the IRS to determine, because “had Congress wished to assign that […]

The IRS Isn’t an Expert?

by Andy Grewal — Monday, June 29, 2015

Today, the Supreme Court issued its much-anticipated decision in King v. Burwell, holding that the Section 36B premium tax credit extends to taxpayers who acquire healthcare policies on federally established exchanges. The decision probably will not bear much on core tax provisions, but the Court’s reasoning could have major implications for the IRS’s administration of the […]

Defining Deference Down

by Adam White — Friday, June 26, 2015

CJW Note: Over at SCOTUSblog, there’s a great symposium on King v. Burwell. I thought I’d cross-post, with permission, one of the contributions, by Adam White, that relates to my post yesterday about the effect of King v. Burwell on administrative law. Here is Adam’s post: As many have by now noted, Chief Justice John Roberts asked only […]