Prof. Hickman Quoted on Bloomberg Government site on Pending Cert Petitions

Professor Kristin Hickman was quoted in an article on Bloomberg's Government Web site, BGOV.com, regarding a set of pending tax shelter cases that the U.S. Supreme Court will discuss at its Sept. 26 private conference. Among other issues, the cases challenge Treasury Department and IRS authority to issue temporary regulations in response to adverse court decisions regarding the proper interpretation of ambiguous Internal Revenue Code provisions. In discussing the potential ramifications for tax administration, the article quotes Hickman for the proposition that an adverse decision by the Court could leave numerous temporary and final Treasury regulations susceptible to procedural challenges. The cases discussed by the article are Beard v. Commissioner, No. 10-1553, and Grapevine Imports v. United States, No. 11-163.