Anderson, Clayton & Co., Plaintiff-Appellee-Cross-Appellant v. United States of America, Defendant-Appellant-Cross-Appellee

How courts have described this case

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

• legislative regulations which are issued pursuant to specific authority from, or direction by, Congress--in particular I.R.C. sections--have force and effect of law
• “[A] list of some of the considerations that are relevant to a court in reviewing the Secretary’s exercise of his discretionary power to adopt retroactive regulations * * * includes: (1
• “The most persuasive policy consideration in the present context [for applying issue preclusion narrowly] is that the perpetuation of an erroneous tax decision over a number of years would prejudice the losing party and violate the policy of tax uniformity among taxpayers.”

Source: CourtListener parenthetical corpus (CC0).