Estate of Eleanor R. Gerson, Deceased, Allan D. Kleinman, Executor - Page 45

                                        - 45 -                                        
          left room for the Secretary to exercise his discretion in                   
          promulgating the disputed regulations, which for the reasons                
          discussed above are based on a “permissible construction of the             
          statute”.  Chevron U.S.A., Inc. v. Natural Res. Def. Council, 467           
          U.S. 837, 843 (1984).                                                       
               COHEN, SWIFT, WELLS, MARVEL, GOEKE, KROUPA, and HOLMES, JJ.,           
          agree with this concurring opinion.                                         

Page:  Previous  35  36  37  38  39  40  41  42  43  44  45  46  47  48  49  50  51  52  53  54  Next