Prof. Hickman's Work Cited By U. S. Tax Court

Professor Kristin Hickman’s work was cited by two judges of the United States Tax Court in Intermountain Ins. Serv. of Vail, LLC v. Comm’r, 134 T.C. No. 11, in which the court unanimously invalidated two temporary Treasury regulations but disagreed on the grounds for invalidation. The court majority concluded that the temporary regulations were substantively inconsistent with the relevant statutory language as interpreted by the Supreme Court several decades ago. Judges Halpern and Holmes, writing in concurrence, maintained instead that the temporary regulations should be rejected as procedurally invalid under the Administrative Procedure Act, and cited and relied heavily upon two of Professor Hickman’s articles, “Coloring Outside the Lines,” 82 Notre Dame L. Rev. 1727 (2007), and “A Problem of Remedy,” 76 Geo. Wash. L. Rev. 1154 (2008), in reaching their conclusion. Another concurring opinion by Judge Cohen, joined by three other judges, acknowledged both the substantive and procedural questions but advocated deferring discussion of those issues to future cases and deciding the case at bar on narrower grounds.