Goosen Appeal Dismissed; Garcia Decision Looms

Post by
June 21, 2012

While this post is significantly belated, it’s still worth noting that the IRS (the original appellant) and Goosen (who had cross appealed) stipulated to dismiss the appeal to the D.C. Circuit back in February.

This doesn’t mark the end of the IRS’s fight with pro golfers over the character and source of income (especially royalty income).  Sergio Garcia disputed deficiencies on similar issues; his case was tried in the Tax Court back in March.  (Case No. 013649-10).  We’ll update you when the decision is issued in that case.… Read More

Third Circuit Panel Announced for Historic Boardwalk Oral Argument

Post by
June 14, 2012

[Note:  Miller & Chevalier represents amicus National Trust for Historic Preservation in this case.]

The Third Circuit has scheduled oral argument in the Historic Boardwalk case for June 25 in Philadelphia.  (The argument previously had been tentatively scheduled for April, but was postponed.)  The panel will consist of Judges Sloviter, Chagares, and Jordan.… Read More

Federal Circuit Deals Utilities a Major Victory on Interest Capitalization and Invalidates Regulation on APA Grounds

Post by
June 8, 2012

Last year’s decision in Mayo Found. for Med. Educ. and Research v. United States, 131 S. Ct. 704 (2011), was generally hailed as a big victory for the government in holding that deference to Treasury Regulations would henceforth be governed by the generally applicable Chevron standards, not by the less deferential National Muffler Dealer standards that had previously applied in tax cases.  See our report here.  In Dominion Resources v. United States, CAFC No. 2011-5087 (May 31, 2011), however, the Federal Circuit reminded Treasury that being treated like every other agency is not always a bed of … Read More