phantom-regulation
1 cases — ← All topics
| Case | Title | Lower Court | Docketed | Status | Flags | Tags | Question Presented |
|---|---|---|---|---|---|---|---|
| 18-1177 | Bradford G. Peters, as Executor of the Estate of Andrew J. McKelvey, Deceased v. Commissioner of Internal Revenue | Second Circuit | 2019-03-12 | Denied | administrative-law fair-notice internal-revenue-code judicial-gap-filling phantom-regulation separation-of-powers statutory-interpretation tax-law tax-law-exceptionalism tax-regulation treasury-delegation treasury-regulations | Whether the judiciary may enforce an ambiguous provision of the Internal Revenue Code by filling a statutory gap when Congress delegated gap-filling r… |