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The court reasoned that the rational basis standard had been met, based on the evidence Harvard provided.
Now, am I right that this is a very permissive standard that could be easily met, the rational basis standard?
On the run of social and economic matters the 'rational basis' standard which United Public Workers v. Mitchell, 330 U.S. 75, 67 S.Ct.
The possibility that a return will not be audited or, if audited, that an item will not be raised on audit, is not relevant in determining whether the substantial authority standard (or the reasonable basis standard) is satisfied.
The substantial authority standard is less stringent than the more likely than not standard (the standard that is met when there is a greater than 50-percent likelihood of the position being upheld), but more stringent than the reasonable basis standard as defined in § 1.6662-3(b)(3).
The standards 2.1 and 2.2 are, however, difficult to achieve without a sound theoretical basis (standard 2.3).
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Applying the rational-basis standard, we held last Term that New York could exclude aliens from the ranks of its police force.
Time zones are the functional basis of standard time.
"Microsoft is not seeking to block Android manufacturers from shipping products on the basis of standard essential patents," wrote Heiner.
Classical models on the basis of standard displacement formulations have been considered for comparison purposes.
If the endowments of all academic institutions were evaluated on a per student basis, a standard could be set that could begin to allow revenue sharing.
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Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com