Taxation
Ca. Tax Lawyer VOLUME 34, 2025 ANNUAL ISSUE
Content
- 2024-2025 California Lawyers Association Tax Section Executive Committee
- 2025 Annual Award Winners
- California's Anti-ing Trust Statute Comes With Strange Drafting Choices, Planning Opportunities, Landmines, and Apparent Errors
- Ctl Prize For Excellence In Writing
- Editors' Note: a New Way Forward
- From the Chief Counsels
- Government Contributions To Capital May Still Qualify For Exclusion From State Income Tax
- High Liability
- Inside This Issue
- Local Tax Sharing Agreements: a Constitutional Critique
- Managing Ftb Audits of International Taxpayers
- Message From the Chair
- Minutes From the 2025 Meeting of Eagle Lodge West
- Rational Basis or Broad Discretion: Legal Standards Governing Cdtfa Interpretations
- Table of Contents
- By the Tax Section Members
BY THE TAX SECTION MEMBERS
A PRACTICAL LOOK AT LOPER BRIGHT: HOW LOPER BRIGHT CAN HELP YOUR TAX CASE
AUTHOR1
Michele Leichtman Weiss
On June 24, 2024, the United States Supreme Court issued its decision in Loper Bright, et. al. v. Raimondo, et al. 144 S.Ct. 2244 (2024). Overturning decades of Chevron deference jurisprudence, Loper Bright appeared to usher in a new era in which the bar to invalidating a regulation would be lower and easier to attain. While Chevron required a court to find a regulation valid if the regulation was "a permissible interpretation" of an ambiguous statute, Loper Bright appeared to require a higher level of rigor for courts to confirm the validity of a regulation. "Letting Chevron go,"2 courts were to use "everything in their judicial toolkit" to find "the best interpretation" of an ambiguous statute. Id. at 2271.