Alexandre v. Commissioner of Revenue Services

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding that Z tapes which lack detail of individual transactions do not satisfy a bar/restaurant’s record keeping responsibilities for tax audit purposes
• ‘‘ ‘claims on appeal must be adequately briefed, and cannot be raised for the first time at oral argument before the reviewing court’ ’’
• ‘‘[a]dministrative regulations have the ‘full force and effect’ of statutory law and are interpre- ted using the same process as statutory construction, namely, under the well established principles of . . . § 1-2z’’
• ‘‘[a]dministrative regulations have the ‘full force and effect’ of statutory law and are interpre- ted using the same process as statutory construction, namely, under the well established principles of . . . § 1-2z’’

Source: CourtListener parenthetical corpus (CC0).