Bankers Life and Casualty Company v. United States

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• explaining that while the Seventh Circuit has in the past examined legislative history under the first prong, the Circuit now leans toward reserving legislative history for consideration in the second step
• discussing the difference between tax regulations promulgated pursuant to specific and general statutory grants of authority
• discussing the levels of deference given to tax regulations promulgated pursuant to specific and general statutory grants of authority, revenue rulings, and private letter rulings
• reasoning that Chevron is appropriate analysis for interpretive IRS regulations
• dis- cussing the difference between tax regulations promulgated pursuant to specific and general statutory grants of authority
• “In the second step [of Chevron], the court determines whether the regulation harmonizes with the language, origins, and purpose of the statute.”

Source: CourtListener parenthetical corpus (CC0).