American Stores Co. v. Commissioner

How courts have described this case

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

• relying on section 6110(k)(3) in “declin[ing] to consider the proffered rulings and memoranda in evaluating the legal arguments of the parties”
• “the very fact that American argues for reliance on a ‘reasonable’ interpretation of the Revenue Ruling demonstrates the weakness of its position”
• “Employers who join multiemployer plans are statutorily obligated to make the payments required by the corresponding collective bargaining agreements. See 29 U.S.C. § 1145.”
• “[W]hatever counsel . . . may have represented or argued in a brief, it was not evidence. It was only argument . . . .”

Source: CourtListener parenthetical corpus (CC0).