Supreme Court Resolves "Hot Button" Tax Issue - Holds Chevron Deference Applicable to "Interpretive" Regulations

By Jerome B. Libin On January 11, 2011, the U.S. Supreme Court unanimously upheld Treasury regulations interpreting the "service by a student" exclusion to the definition of "employment" for FICA purposes. Mayo Found. for Medical Education and Research v. United States , No. 09...