The Eighth Circuit’s 3M Ruling: An End for Brand X and ‘Fighting’ Regulations?, Tax Notes

Partners Tom Linguanti and Drew Cummings authored a Tax Notes article examining the Eighth Circuit’s decision in 3M and its implications for the future of Treasury’s so-called “fighting” regulations in the wake of Loper Bright.

The authors analyze how the court’s reasoning signals a shift away from deference frameworks, which previously allowed agencies to issue regulations contrary to prior judicial interpretations, and consider what this decision means for administrative law, separation of powers, and the durability of agency rulemaking going forward.

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