-140-
but leaving open possibility of considering the
question); see also the nontax cases Cleary v.
Waldman, 167 F.3d 801, 807 (1999) (Chevron
deference applies to notice-and-comment rules);
Elizabeth Blackwell Health Center for Women v.
Knoll, 61 F.3d 170, 190 (1995) (interpretive rules
get only Skidmore deference);
! Fourth Circuit--Snowa v. Commissioner, 123 F.3d
190, 197 (1997) (general authority regulations get
National Muffler review under Chevron);
! Fifth Circuit--Nalle v. Commissioner, 997 F.2d
1134, 1138 (1993) (National Muffler review rather
than Chevron);
! Sixth Circuit--Peoples Fed. Sav. & Loan
Association. of Sidney v. Commissioner, 948 F.2d
289, 300 (1991) (Chevron review for
“reasonableness”); Hospital Corp. of Am. & Subs.
v. Commissioner, 348 F.3d 136, 141 (2004);
! Seventh Circuit--Bankers Life & Cas. Co. v. United
States, 142 F.3d 973, 983 (1998) (Chevron review
for “reasonableness”);
! Eighth Circuit--United States v. Tucker, 217 F.3d
960, 965 (2000) (National Muffler review)
! Ninth Circuit--Redlark v. Commissioner, 141 F.3d
936, 940 (1998) (Chevron arbitrary-and-capricious
review);
! Tenth Circuit--In re Craddock, 149 F.3d 1249, 1258
(1998) (National Muffler review)
! Eleventh Circuit--Beard v. United States, 992 F.2d
1516, 1520-21 (1993) (Chevron arbitrary-and-
capricious review);
! D.C. Circuit--Tax Analysts v. Commissioner, 350
F.3d 100, 102-03 (2003) (Chevron review); and
! Fed. Circuit--Schuler Indus. Inc. v. United
States, 109 F.3d 753, 755 (1997) (National Muffler
deference)
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