Prof. Hickman's Work Among Most-Cited Tax Articles of All Time

Prof. Kristin Hickman's article, "The Need for Mead: Rejecting Tax Exceptionalism in Judicial Deference," 90 Minn. L. Rev. 1537 (2006), is the fourth most-cited tax article since 2000, and the 13th most-cited tax article of all time, according to the Yale Journal on Regulation's Notice and Comment Blog.  Prof. Hickman's article addresses the application of Chevron deference in tax cases.  In Mayo Foundation v. United States, 562 U.S. 44 (2011), the U.S. Supreme Court adopted her article's premise and much of its reasoning when holding that courts should use the Chevron standard in evaluating tax regulations, rather than a different, tax-specific standard of review.