Light On The Mayo: Recent Developments May Diminish The Impact Of Mayo Foundation On Judicial Deference To Tax Regulations

Authors

Matthew A. Melone

Abstract

It therefore is necessary to consider the possibility that administrative law was an instrument of a class that took a dim view of popularly elected legislatures and a high view of its own rationality and specialized knowledge. This class drew upon popular political power, but primarily to establish another sort of power, which would be exercised by members of its own class, in a manner that reflected the alleged authority that came with their specialized knowledge. Although it did not thereby become the only ruling class, it at least made itself the rulemaking class.

Recommended Citation

Matthew A. Melone, Light On The Mayo: Recent Developments May Diminish The Impact Of Mayo Foundation On Judicial Deference To Tax Regulations, 13 Hastings Bus. L.J. 149 (2017).
Available at: https://repository.uclawsf.edu/hastings_business_law_journal/vol13/iss2/1