Prof. Kristin Hickman Quoted in Forbes About Loper Bright Decision; Cited in Tax Notes Talk Podcast

Professor Kristin Hickman, associate dean for research & intellectual life,  was mentioned on the Tax Notes Talk podcast and the subsequent transcript published on Forbes regarding the recent U.S. Supreme Court decision on Loper Bright and any expected litigation outcomes. The Supreme Court’s majority opinion acknowledges that the courts must respect congressional grants of discretionary authority to agencies but says they are still empowered to “independently identify” such grants, “police the outer statutory boundaries of those delegations, and ensure that agencies exercise their discretion consistent with the Administrative Procedure Act.” Prof. Hickman said, “There is a difference between doctrinal change and reality on the ground.” She added that although doctrinally the decision is a big shift that will alter how litigants draft briefs, the effect on litigation outcomes remains to be seen and may not be quite so dramatic. “Outside of a few marginal cases where Treasury and the IRS are pushing the boundaries of statutory meaning, I am skeptical that the result will be a dramatic rejection of a wide range of Treasury and the IRS’s interpretations of the code.”