AUER/SEMINOLE ROCK DEFERENCE IN THE TAX COURT

The government's best offense is deference: the decision of the Supreme Court in Shalala v. Guernsey Memorial Hospital.

The United States Supreme Court agreed with the Secretary of Health and Human Services that Guernsey Memorial Hospital's advance refunding transaction costs would be subject to a medicare reimbursement policy that is not based upon generally accepted accounting principles. According to the sharp dissent in this case, this policy, set forth in a manual provision, contradicts federal regulations.

In Deference to Reference

This dissertation consists in three separate papers. The topic of Iln Deference to Refernnts' is the semantic structure of belief reports of the form 'A believes that pl. I argue that no existing theory of these sentences satisfactorily accounts for anaphoric relations among expressions inside and outside of the embedded complement sentences. I propose a new account of belief reports, which ass...

Deference and Self-knowledge

1 Deference and Self-Knowledge It has become increasingly popular to suggest that non-individualistic theories of content1 undermine our purported a priori knowledge of such contents because they entail that we lack the ability to distinguish our thoughts from alternative thoughts with different contents. However, problems relating to such knowledge of ‘comparative’ content tell just as much ag...

Status of a Controversy: The Tax Court, the Courts of Appeals, and Judicial Review

A Plea for Moral Deference

It seems to be a commonplace of the philosophical literature that there is no such thing as moral expertise. Or perhaps, more narrowly, that there is no such thing as justified deference to moral expertise, when there is moral expertise. On the other hand, a warrant for moral deference seems to have a secure place in everyday moral experience. It is illustrated, for example, by the ubiquitous p...