I have previously written about various IRS regulations that contradict the clear language of tax code Section 36B. I recently re-examined the regulations and was only mildly surprised to find another provision that plainly exceeds the IRS’s rulemaking powers. Here, the IRS has simply discarded the statute’s joint return requirement for a segment of taxpayers […]
In JREG Online this month, Emily Hammond reviews Steve Isser’s Electricity Restructuring in the United States (Cambridge University Press, 2015). Book Review: Isser’s Electricity Restructuring in the United States, by Emily Hammond
Here is the September 2015 edition of the most-downloaded recent papers (those announced in the last 60 days) from SSRN’s U.S. Administrative Law eJournal, which is edited by William Funk. Here’s the top ten: 1. Prosecutorial Constitutionalism by Eric S. Fish 2. Is the Chief Justice a Tax Lawyer? by Stephanie R. Hoffer and Christopher J. […]
Last week the Journal of Legal Education, which is the official legal pedagogy journal of the Association of American Law Schools (AALS), published a terrific symposium issue on legislation and regulation in the first-year law school curriculum. It’s great to see the issue in print. You can access the full version for free here. The live symposium was […]
Yesterday the Supreme Court made this rule change: “Beginning in October Term 2015, only Bar members who actually intend to attend argument will be allowed in the line for the Bar section; ‘line standers’ will not be permitted.” Orin Kerr asks “Why have different rules for the Bar line and the public line?” And I’m […]
Today, in his concurrence in the denial of rehearing en banc in Bible v. United States Aid Funds, Inc.(7th Circuit), Judge Easterbrook serves up an excellent vehicle (at least in his opinion) for the Supreme Court to reconsider Auer deference in administrative law. (HT Will Baude) As I’ve blogged about here, a number of Justices […]
I have a dark confession: I probably won’t teach exhaustion to my administrative law students. My syllabus covers ripeness/standing, the “final agency action” requirement, mootness, and, yes, exhaustion. But to my shame, I include this disclaimer: “May be cut if insufficient time.” Sure, I try to justify this decision to myself. I think: “Well, with […]
Consider DuoNeb, which is used to treat chronic lung disease. The drug is nothing fancy: it’s just a combination of two cheap and widely available drugs—albuterol and ipratropium. You can pop DuoNeb in a nebulizer and administer both drugs at once. Or you can administer the two drugs separately. Apart from mild inconvenience, there’s no […]
In “Who Regulates the Robots?” I’ve written up Woody Hartzog’s article Unfair and Deceptive Robots over on JOTWELL: “When the law faces a new technology, a basic question is who governs it, with what regulatory mandates, and with what rules? Technological development disrupts regulatory schemes. Take, for example, the challenges the Federal Aviation Administration (FAA) […]
http://www.abajournal.com/news/article/7th_circuit_judge_richard_cudahy_dies_at_89 http://chicagounbound.uchicago.edu/cgi/viewcontent.cgi?article=3050&context=journal_articles http://chicagounbound.uchicago.edu/cgi/viewcontent.cgi?article=2802&context=journal_articles
The D.C. Circuit issued no opinions this week. Instead, it got rid of one. In particular, the court vacated its (latest) judgment in the long-running Al Bahlul v. United States saga and set the case for (another round) of en banc consideration. The court’s vacatur order provides a good opportunity to discuss Chief Justice Roberts and […]
Yale Law School Friday, Oct. 2, and Saturday, Oct. 3, 2015 Supported by the Oscar M. Ruebhausen Fund All events are in YLS Room 129 unless otherwise noted. Panels open to the public. To attend lunch on Friday and/or Saturday of the conference, RSVP by Friday, September 24, to barbara.consiglio@yale.edu Friday 12:30-1:30 – Lunch (YLS […]
This week, Congressman Paul Ryan sent a letter to President Obama expressing concern that the nuclear deal with Iran would include special tax breaks for that country. The letter asks for a commitment to not extend such tax breaks during the remainder of the President’s term. Generally, under Section 901 of the tax code, U.S. […]
The Obama administration has filed a motion in House v. Burwell asking the district court for permission to take an immediate appeal of its decision allowing the case to proceed. Among other things, the administration argues that allowing the House to sue over an alleged violation of the Appropriations Clause is “a momentous step” that […]
The Center for American Progress has released a report that includes an arresting suggestion for controlling the prices of prescription drugs. Under the Bayh-Dole Act, in certain circumstances, the federal government may exercise its “march-in rights” to license patents that resulted from federally funded research but that are now owned by drug companies. These rights […]