Issue: (1) Whether 26 U.S.C. § 512(a)(3)(E)(i), which provides that investment income of a voluntary employees’ beneficiary association (“VEBA”) is tax exempt only if a set-aside of the income for a purpose specified in Section 512(a)(3)(B)(ii) “does not result in an amount of assets set aside for such purpose in excess of the account limit determined under section 419A” – which, along with Section 419, limits an employer’s deduction for contributions to a VEBA – must be interpreted consistently with Sections 419 and 419A to mean that a set-aside of income results in set-aside assets only if the income is considered, under Section 419(c), not to have been spent for a specified purpose in the year the income is earned, but instead to have been accumulated for use in a later year; (2) whether a regulation adopting the Federal Circuit’s interpretation outstanding in “temporary” form since 1986 should be given deference despite having been issued without the explanation required by 5 U.S.C. § 706(2)(A) and without the prior notice and comment required by 5 U.S.C. § 553; and (3) whether the variance rule in Treasury Regulation § 301.6402-2(b)(1) is jurisdictional, barring the deference argument and precluding application of judicial exceptions to such administrative exhaustion requirements.
Wondering how it went; what to learn from looking back; the importance of moot courts; and why the regular presence of cameras at oral argument is a bad idea. “Just the way they say, ‘Battle plans never survive contact with the enemy,’ oral argument plans never survive contact with the Court.” In this six-part interview, Eric Schnapper […]
Awarded the Peabody Award for excellence in electronic media.
Sigma Delta Chi
Awarded the Sigma Delta Chi deadline reporting award for online coverage of the Affordable Care Act decision.
National Press Club Award
Awarded the National Press Club's Breaking News Award for coverage of the Affordable Care Act decision.
Silver Gavel Award
Awarded the Silver Gavel Award by the American Bar Association for fostering the American public’s understanding of the law and the legal system.
American Gavel Award
Awarded the American Gavel Award for Distinguished Reporting About the Judiciary to recognize the highest standards of reporting about courts and the justice system.
Awarded the Webby Award for excellence on the internet.