Armco, Inc. v. Commissioner

How courts have described this case

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

• explaining how a preamble is drafted and that it is a statement of intent that represents the institutional viewpoint
• \[N]o one's personal views can be accepted as a pronouncement of the intended meaning of the regulation.\
• \A preamble will frequently express the intended effect of some part of a regulation * * * [and] might be helpful in interpreting an ambiguity in a regulation\
• affidavit of IRS employee explaining his intent in drafting a regulation irrelevant to interpreting the regulation
• “[N]o one’s personal views can be accepted as a pronouncement of the intended meaning of the regulation.”
• “A preamble will frequently express the intended effect of some part of a regulation * * * [and] might be helpful in interpreting an ambiguity in a regulation”

Source: CourtListener parenthetical corpus (CC0).

Cited by

9 cases in this archive cite this case.

• Estate of Gilford v. Commissioner
  U.S. Tax Court· 1987-01-12· cited 161×
• Vons Companies, Inc. v. United States
  Federal Claims· 2001-11-06· cited 61×
• Unnamed case
  Third Circuit· 1999-04-30· cited 42×
• Sidell v. Commissioner
  First Circuit· 2000-09-22· cited 40×
• Connecticut Gen. Life Ins. Co. v. Commissioner
  U.S. Tax Court· 1997-08-12· cited 15×
• Novotny v. Commissioner
  U.S. Tax Court· 1989-07-11· cited 14×
• Navajo Refining Co. v. United States
  Federal Claims· 2003-10-27· cited 5×
• United States v. Johnson
  D. Utah· 2016-12-01· cited 2×
• Evergreen Trading, LLC v. United States
  Federal Claims· 2007-03-19

Cites

5 cases in this archive are cited by this case.

• Stubbs, Overbeck & Associates, Inc. v. United States
  Fifth Circuit· 1971-06-25· cited 172×
• Jewett v. Commissioner
  Supreme Court· 1982-02-23· cited 111×
• Estate of Lang v. Commissioner
  U.S. Tax Court· 1975-06-12· cited 107×
• The Estate of Grace E. Lang, Deceased. Richard E. Lang v. Commissioner of Internal Revenue
  Ninth Circuit· 1980-02-19· cited 87×
• Deluxe Check Printers, Inc. v. United States
  Court of Claims· 1984-07-13· cited 4×