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The Questionable Future of Brand X Deference Doctrine

NCLA recently filed a Petition for Certiorari in the United States Supreme Court in the case of Baldwin v. United States.

Howard and Karen Baldwin are the producers of the critically acclaimed movie “Ray” (2004) about the life of musician, Ray Charles. They are also law-abiding Americans whose simple act of sending their claim for a tax refund to the Internal Revenue Service by regular U.S. mail has led them all the way to the Supreme Court to get their money back as a result of the Brand X deference.

NCLA Litigation Counsel Adi Dynar moderates a lively discussion with Robert W. Keaster, attorney for Howard and Karen Baldwin, and Robert T. Carney, Tax Litigator and Administrative Tax expert, to learn why this case has implications far beyond the Baldwins getting their refund from the IRS.