Halbig & King -- Pure IRS Overreach

by Jonathan H. Adler

Given the recent oral arguments in Halbig v. Sebelius in the U.S. Court of Appeals for the D.C. Circuit and King v. Sebelius in the U.S. Court of Appeals for the Fourth Circuit, Michael Cannon and I have continued our debate with W&L law professor Tim Jost on the legality of the IRS tax credit rule at issue.  I detailed the errors of the district court’s ruling in this VC post.  For a complete compilation of relevant documents about the rule, our research, and the cases, see this resource page. You can also see attorney Michael Carvin debate the issue with Robert Weiner in the second half of this panel at the recent Federailst Society Executive Branch Review conference, or listen to me debate Michigan’s Nicholas Bagley here.

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