Intermountain Insurance Service of Vail, LLC v. Commissioner - Harvard Law Review
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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)
- Volume 124
- Issue 4
- February 2011