Estate of Eleanor R. Gerson, Deceased, Allan D. Kleinman, Executor - Page 59

                                        - 59 -                                        
               VASQUEZ, J., dissenting:  I write separately to address the            
          issue of the proper deference the Court should give to                      
          interpretive regulations.1  I respectfully disagree with the                
          position that when the Court reviews interpretive regulations we            
          should continue to follow the analysis set forth in Natl. Muffler           
          Dealers Association v. United States, 440 U.S. 472 (1979).  See             
          Court op. pp. 22-23.  I believe that in United States v. Mead               
          Corp., 533 U.S. 218 (2001), the Supreme Court of the United                 
          States set forth the analysis that courts should use to decide              
          the deference courts should give to interpretive regulations.               
          I.   Chevron Deference                                                      
               “If the intent of Congress is clear, that is the end of the            
          matter; for the court, as well as the agency, must give effect to           
          the unambiguously expressed intent of Congress.”  Chevron U.S.A.            
          Inc. v. Natural Res. Def. Council, Inc., 467 U.S. 837, 842-843              
          (1984).  Accordingly, an agency interpretation (e.g., a Treasury            
          regulation) cannot conflict with the unambiguously expressed                
          intent of Congress.                                                         
               If a statute is ambiguous, Chevron provides that a reviewing           
          court is obliged to accept the agency’s position if Congress has            
          not previously spoken to the point at issue and the agency’s                
          interpretation is reasonable.  United States v. Mead Corp., supra           
          at 227, 229.  Thus, any regulation entitled to Chevron deference            


               1  Deference only sets the framework for judicial analysis;            
          it does not displace it.  United States v. Vogel Fertilizer Co.,            
          455 U.S. 16, 24 (1982); United States v. Cartwright, 411 U.S.               
          546, 550 (1973).                                                            

Page:  Previous  45  46  47  48  49  50  51  52  53  54  55  56  57  58  59  60  61  62  63  64  Next

Last modified: May 25, 2011