A new Supreme Court decision creates potential traps for the unwary and gives the Internal Revenue Service (“IRS”) nationwide power to leave a taxpayer without a remedy to contest certain collection actions. Importantly, while a Collection Due Process (“CDP”) action is pending, taxpayers should ensure to the extent possible that no refunds are generated for
It seems that the death of Chevron deference was not the end of agency deference. Almost a year after striking down Chevron deference, today the U.S. Supreme Court issued a decision on the role of judicial deference towards an agency’s fact and scope determinations. In an opinion penned by Justice Kavanaugh, the U.S. Supreme Court
On June 28, 2024, the U.S. Supreme Court’s decision in Loper Bright Enterprises v. Raimondo[1] definitively overturned Chevron deference[2], and held that, when reviewing agency action under the Administrative Procedure Act, courts “must exercise their independent judgment” and “may not defer to an agency interpretation of the law simply because a statute
Back in March of 2023, the U.S. Supreme Court granted cert in the case of Great Lakes Insurance SE v. Raiders Retreat Realty Co., LLC (find our coverage of that grant here). Last week, the Court released its opinion in that case, a 9-0 decision in favor of the insurer-appellant. In short, the Court
Kean Miller is closely following the recent challenges to the Chevron Deference standard established by the Supreme Court in Chevron, U.S.A., Inc. v. Nat. Res. Def. Council, Inc., 467 U.S. 837 (1984). As applied by federal courts for the last four decades, the Chevron Deference standard first requires that a court determine whether a statute
The recent U.S. Supreme Court decision in Sackett v. EPA significantly narrows the definition of “waters of the United States” (“WOTUS”) as applicable to wetlands and other adjacent bodies of water under the Clean Water Act (“CWA”). By extension, Sackett has broad impacts to wetlands delineation and mitigation requirements for section 404 permits issued by
On May 1, 2023, the U.S. Supreme Court granted certiorari to Loper Bright Enterprises v. Raimondo [1] – a D.C. Circuit decision that upheld agency deference under Chevron v. Natural Resources Defense Council. [2] Chevron has stood for nearly 40 years on the principle that agencies should be armed with the flexibility
The U.S. Supreme Court offered some good news to secured lenders last week, tempered with words of caution. In Chicago v. Fulton, the Court held that a secured creditor does not violate Section 362(a)(3) of the Bankruptcy Code by merely continuing to hold property of its debtor after that debtor files a bankruptcy petition.
A recent United States Supreme Court decision handed down in May addressed what occurred when contract, bankruptcy, and intellectual property laws intersected.[1] In Mission Products Holdings, Inc. v. Tempnology, LLC nka Old Cold, LLC, the Supreme Court was presented with the question of whether a debtor’s rejection of an executory contract rescinded the
Generally, a contract is the law between parties, which has long been the position of the U.S. Supreme Court. However, as most well know, this principle is not without limitation. On January 15, 2019, in New Prime v. Oliveira, the Court unanimously held that disputes concerning contracts of employment involving transportation workers engaged in