Treasury Regulations and Judicial Deference In The Post-\u3cem\u3eChevron\u3c/em\u3e Era

Analysis of several post-Chevron cases indicates that every major Supreme Court case since 1984 involving the validity of a Treasury regulation is consistent with Chevron. Indeed, since 1984 every challenged Treasury regulation interpreting a statute in which Congress failed to address a specific tax issue has been upheld by the Court. In fact, no Supreme Court case since 1984 could be discovered in which the Court invalidated a Treasury regulation on the grounds that it was an unreasonable interpretation of a statute. Several post-Chevron Supreme Court decisions, however, rejected the Treasury\u27s application of a tax regulation to a particular factual situation. Additionally, there have been times when the Court failed to defer to the Treasury\u27s non-regulatory interpretations. However, at least with respect to Treasury regulatory interpretations, the Supreme Court\u27s review of tax cases since 1984 has been consistent with Chevron. Part I of this Article outlines the regulatory environment in which the Treasury Department operates. It discusses the authority of the Treasury to act as administrator of the tax laws, as well as the several ways that the Treasury fulfills its administrative obligation. Part II is an in-depth analysis of what this Article terms the “Chevron era.” It contains an overview of several of the major Supreme Court cases preceding Chevron that involved Treasury regulatory deference and an analysis of the Chevron opinion. Part III focuses on the post-Chevron cases involving Treasury regulatory deference. It shows how the Supreme Court has abided by Chevron in each of its post-1984 decisions involving the validity of a Treasury regulation. Finally, it concludes that, contrary to the assertions of others, Chevron deference is alive and well. However, courts, especially the Supreme Court, should be more consistent at referencing Chevron so as to ensure continued adherence

Judging Close Corporations in the Age of Statutes

This Article examines the interaction between courts and legislatures in developing the law that governs close corporations

Gay Community News: 1985 February 02, Volume 12 Issue 28 Book Supplement

Volume 12 Issue 28 Book Supplement of Gay Community News, a gay community newspaper published in Boston, MA.https://digitalcommons.usm.maine.edu/gaycommunitynews/1231/thumbnail.jp

The wired wilderness : electronic surveillance and environmental values in wildlife biology

Thesis (Ph. D. in History, Anthropology, and Science, Technology and Society (HASTS))--Massachusetts Institute of Technology, Program in Science, Technology and Society, 2006.Includes bibliographical references.In the second half of the twentieth century, American wildlife biologists incorporated Cold War-era surveillance technologies into their practices in order to render wild animals and their habitats legible and manageable. One of the most important of these was wildlife radio-tracking, in which collars and tags containing miniature transmitters were used to locate individual animals in the field. In addition to producing new ecological insights, radio-tracking served as a site where relationships among scientists, animals, hunters, animal rights activists, environmentalists, and others involved in wildlife conservation could be embodied and contested. While scholars have tended to interpret surveillance technologies in terms of the extension of human control over nature and society, I show how technological, biological, and ecological factors made such control fragmentary and open to reappropriation. Wildlife radio-tracking created vulnerabilities as well as capabilities; it provided opportunities for connection as well as for control. I begin by showing how biologists in Minnesota and Illinois in the early 1960s used radio-tracking to establish intimate, technologically-mediated, situated relationships with game animals such as ruffed grouse, which they hoped would bolster their authority vis-a-vis recreational hunters. I then show how the technique was contested by environmentalists when biologists applied it to iconic "wilderness wildlife" such as grizzly bears in Yellowstone National Park in the 1960s and 1970s. One way for biologists to render radio-tracking acceptable in the face of such opposition was to emphasize its continuity with traditional practices, as they did in a radio-tagging study of tigers in Nepal in the 1970s.(cont.) Another way was to shift to less invasive techniques of remote sensing, such as the bioacoustic surveys of bowhead whales off Alaska's Arctic coast that were conducted in the 1980s after a proposal to radio-tag whales was rejected by marine mammalogists and Ifiupiat whalers. Finally, wildlife biologists could reframe radio-tracking as a means for popular connection rather than expert control, as they did by broadcasting the locations of satellite-tagged albatrosses to schoolchildren, gamblers, and the general public via the Internet in the 1990s and early 2000s.by Etienne Samuel Benson.Ph.D.in History, Anthropology, and Science, Technology and Society (HAST