Irving Salem (Lathan & Watkins, New York) has published Deference and the American Jobs Creation Act of 2004, 108 Tax Notes 1055 (Aug. 29, 2005), also available on the Tax Analysts web site as Doc 2005-17118, 2005 TNT 167-35.  Here is the Introduction:

The significant litigating advantage a government agency or the legislature has over its citizens due to the judicial deference doctrine was underscored by the Supreme Court in the recent eminent domain and the broadband cable cases. Herein follows a brief review of taxpayer-friendly deference rules that might alter the playing field, especially as it relates to guidance under certain incentive provisions of the American Jobs Creation Act of 2004.