In this SCOTUSblog post, Alan Horowitz discusses the Supreme Court's decision in United States v. Home Concrete and Supply, LLC, in which it ruled in favor of the taxpayer by a vote of five to four. The result is a definitive resolution of the particular tax dispute before the Court – whether the six-year statute of limitations applies to an overstatement of basis – but a much less definitive resolution of the broader administrative law issue implicated in the case.

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