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Statutory Interpretation Regulatory Agencies Administrative Authority

Stevens & Lee

The Administrative State, a Three-Legged Stool, the Supreme Court and FCC v. Consumers’ Research

Stevens & Lee on

The U.S. Supreme Court recently handed down its decision in Federal Communications Commission v. Consumers’ Research, a case involving the question whether Congress’s delegation of authority to the FCC to implement provisions...more

Eversheds Sutherland (US) LLP

Tax Court holds final partnership adjustment untimely, invalidates conflicting regulation

On July 2, 2025, the Tax Court issued its unanimous reviewed opinion in JM Assets, LP v. Commissioner, 165 T.C. 1. It held that the Service did not timely issue a final partnership adjustment (FPA) to JM Assets, LP (JM...more

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