Arkansas-Oklahoma Gas Co. v. Commissioner of Internal Revenue (Two Cases)

How courts have described this case

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

• the legislative definition of “emergency facility” was so broad as to leave no room for administrative limitation
• “[t]he Treasury may not ... restrict or enlarge the scope of a statute [nor] supply a supposed omission” in the process of promulgating regulations

Source: CourtListener parenthetical corpus (CC0).