Tax Regulations One Year After 'Loper Bright'
July 16, 2025 | New York Law Journal
In the year since the Supreme Court’s decision in Loper Bright Enterprises v. Raimondo, courts reviewing IRS regulations have demonstrated an increased willingness to scrutinize whether those regulations reflect the “single, best meaning” of the relevant statutory provisions. While some courts have upheld regulations under the decision’s three limiting principles—stare decisis, Skidmore deference, and respect for valid congressional delegation—others have struck down regulations that conflict with clear statutory language. In his latest article for the NYLJ, “Tax Regulations One Year After Loper Bright,” Morvillo Abramowitz Grand Iason & Anello partner Jeremy H. Temkin examines the impact of Loper Bright on tax litigation, analyzes how courts have applied the limiting principles articulated by the Supreme Court, and highlights opportunities for practitioners to contest agency interpretations that diverge from statutory text in the post-Chevron world.
