Case Updates
Eighth Circuit holds that the IRS's blocked-income rule is not a permissible interpretation of the Internal Revenue Code, especially after the Supreme Court’s decision in Loper Bright Enterprises v. Raimondo
October 01, 2025
U.S. Chamber files supplemental amicus brief explaining how the Supreme Court’s recent decisions in Loper Bright Enterprises v. Raimondo and Ohio v. EPA further support the Eighth Circuit invalidating the IRS’s blocked-income rule under the Administrative Procedure Act
October 02, 2024
U.S. Chamber Supplemental Amicus Brief
Christopher Walker served as counsel.
U.S. Chamber files amicus brief urging Eighth Circuit to hold that IRS’s blocked-income rule violates Administrative Procedure Act and is not entitled to deference
February 14, 2024
Christopher J. Walker served as counsel.
Case Documents
- Tax Courts Decision -- 3M Company v. Commissioner of Internal Revenue
- U.S. Chamber Amicus Brief -- 3M Company v. Commissioner of Internal Revenue (Eighth Circuit)
- U.S. Chamber Supplemental Amicus Brief -- 3M Company v. Commissioner of Internal Revenue (Eighth Circuit)
- Opinion -- 3M Company v. Commissioner of Internal Revenue (Eighth Circuit)