Law360 publishes Pat Smith’s article on the D.C. Circuit Good Fortune Shipping opinion in the context of withdrawn Ninth Circuit Altera opinion

Law 360 has published an article by Ivins attorney Pat Smith on the recent D.C. Circuit decision in Good Fortune Shipping in the context of the withdrawn Ninth Circuit opinion in the Altera case, and why this D.C. Circuit decision is good news for taxpayers who are interested in challenging the validity of tax regulations based on asserted violations of the reasoned decision-making requirement under the Administrative Procedure Act’s arbitrary and capricious standard.