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Over @YaleJREG, @susancmorse and @seshay01 have a thoughtful post on #SCOTUS cert petition in Altera v. IRS -- a high stakes and imp case at the intersection of adlaw and tax: https://www.yalejreg.com/nc/pending-cert-petition-in-altera-tax-law-in-an-administrative-law-wrapper-by-susan-c-morse-and-stephen-e-shay/
Disclosure: I am counsel of record for an amicus supporting the cert petition ( https://www.supremecourt.gov/DocketPDF/19/19-1009/138070/20200313115213106_US%20Chamber%20Cert%20Stage%20Amicus%20Brief%20in%20Altera%20v.%20Commr%203.13.2020.pdf), so I don't want to mix my academic and lawyer hats here.
But for those interested in the adlaw issues, I'd strongly encourage reading Federal Circuit Judge O'Malley's dissent from the panel's decision as well as Judge Milan Smith's dissent from the Ninth Circuit's refusal to take the case en banc.
It's also worth noting that the Ninth Circuit here reversed a unanimous decision of the fifteen judges on the Tax Court, which had found that the IRS's action "epitomizes arbitrary and capricious decisionmaking" under the APA:
All three of those opinions can be found in the appendix to the petition here: https://www.supremecourt.gov/DocketPDF/19/19-1009/132586/20200210174708874_Altera%20Petition%20Appendix%20-%20final.pdf.
