The New Administrative Law

Overview of the Potential Impact of Loper Bright and Corner Post on Tax Cases

Abigail Burke, JD, and Malena Solin

In a landmark term for administrative law, the Supreme Court issued two opinions earlier this summer that will have significant implications for future litigation regarding executive agency actions. First, the Supreme Court overruled the 40-year-old Chevron doctrine in Loper Bright Enterprises v. Raimondo, holding that “courts must exercise their independent judgment in deciding whether an agency has acted within its statutory authority … courts need not and under the APA may not defer to an agency interpretation of the law simply because a statute is ambiguous” [144 S. Ct. 2244, 2273 (2024)].