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/">https://www.yalejreg.com/nc/pendin...

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),">https://www.supremecourt.gov/DocketPDF... so I don& #39;t want to mix my academic and lawyer hats here.

But for those interested in the adlaw issues, I& #39;d strongly encourage reading Federal Circuit Judge O& #39;Malley& #39;s dissent from the panel& #39;s decision as well as Judge Milan Smith& #39;s dissent from the Ninth Circuit& #39;s refusal to take the case en banc.

It& #39;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& #39;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.">https://www.supremecourt.gov/DocketPDF...