Swallows Holding, Ltd. - Page 35

                                        -122-                                         

          appellate courts have likewise been careful in limiting the                 
          doctrine:                                                                   
               !    “Mere reenactment is insufficient.  It must also                  
                    appear that Congress expressed approval of the                    
                    agency interpretation.  That is to say, the                       
                    doctrine applies when Congress indicates not only                 
                    an awareness of the administrative view, but also                 
                    takes an affirmative step to ratify it.”  Isaacs                  
                    v. Bowen, 865 F.2d 468, 473 (2d Cir. 1989);                       
               !    “When the congressional discussion preceding                      
                    reenactment makes no reference to the * * *                       
                    regulation, and there is no other evidence to                     
                    suggest that Congress was even aware of the * * *                 
                    interpretive position[,] ‘we consider the * * *                   
                    reenactment to be without significance.’”* * *                    
                    Am. Bankers Ins. Grp. v. United States, 408                       
                    F.3d 1328, 1335-36 (11th Cir. 2005) (quoting                      
                    Am. Online v. United States, 64 Fed. Cl. 571, 580-                
                    581 (2005)).                                                      
          See also Peoples Fed. Sav. & Loan Association. of Sidney v.                 
          Commissioner, 948 F.2d 289, 302 (9th Cir. 1991) (doctrine is                
          “most useful in situations where there is some indication that              
          Congress noted or considered the regulations in effect at the               
          time of its action”).                                                       
               The majority’s reliance on legislative reenactment should              
          have ended when it could find no affirmative evidence that                  
          Congress knew of any of the Fourth Circuit or BTA cases that it             
          describes.  The legislative history that the majority quotes and            
          summarizes features only vague references to “existing law.”                
          Majority op. p. 73.                                                         







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