Tax Notes Praises Law‐Review Article that Got Halbig Cases Rolling
A panel of the U.S. Court of Appeals for the D.C. Circuit, which is often referred to as the second‐highest court in the land, is expected to rule any day now on Halbig v. Burwell, a legal challenge that “may actually crush,” “kill,” and “wreck” the Patient Protection and Affordable Care Act, a.k.a. Obamacare.
The tax‐law journal Tax Notes has chosen the law‐journal article that got Halbig and similar cases rolling – Jonathan H. Adler and Michael F. Cannon, Taxation Without Representation: The Illegal IRS Rule to Expand Tax Credits Under the PPACA, Health Matrix: Journal of Law‐Medicine 23, No. 1 (2013): 119 – 195 – as one of “the 10 law most noteworthy law review articles on employee benefits and executive compensation issues published in 2013 that a broad audience of employee benefits professionals would find relevant and worthy of attention.” Tax Notes calls the Adler‐Cannon article “innovative and thought provoking” and one that “practitioners should have read” in 2013.
To read the Adler‐Cannon Health Matrix article, click here. For more on the Halbig cases, click here.
