Supreme Court of the United States
United States v. Home Concrete & Supply, LLC — Kennedy, J., Dissenting
April 25, 2012132 S. Ct. 1836
Summary
Justice Kennedy, joined by Justices Ginsburg, Sotomayor, and Kagan, dissents from the Court’s affirmation that the Colony decision forecloses the Treasury Department’s interpretation of §6501(e)(1)(A) to include overstatement of basis as an omission. Kennedy argues that the 1954 statutory revisions and Chevron deference permit the agency’s reading, and that the majority’s approach unduly restricts agency authority. The dissent also emphasizes the importance of inter‑branch dialogue in statutory interpretation.