Federal Tax Court Holds Pre-Chevron Judicial Construction of Statute Precludes Subsequent Agency Interpretation if Prior Construction Was Premised on Legislative History. — Intermountain Insurance Service of Vail, LLC v. Commissioner, No. 25868-06, 2010 WL 1838297 (T.C. May 6, 2010).

124 Harv. L. Rev. 1066 (2011) | DOWNLOAD PDF | LEXIS NEXIS | WESTLAW

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