Prof. Hickman Files Supreme Court Amicus Brief

Professor Kristin Hickman has filed an amicus brief before the U.S. Supreme Court in United States v. Quality Stores, Inc., No. 12-1408. In the brief, Hickman draws from her scholarly work to highlight and address lower court confusion over whether IRS revenue rulings interpreting the Internal Revenue Code are eligible for judicial deference under Chevron U.S.A. Inc. v. Natural Resources Defense Council, Inc., 467 U.S. 837 (1984).