Chavez v. Super. Ct.

How courts have described this case

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

• explaining that section 235 HUD mortgage payments on behalf of low and moderate income families are “direct general welfare benefits not taxable”
• taxpayer's unhappiness at not securing expected tax advantages falls short of \detriment\ necessary for estoppel
• Commissioner has power to correct mistakes of law in the application of the tax laws to particular transactions even where a taxpayer may have relied to his detriment on the Commissioner's mistake
• discussing the traditional elements of equitable estoppel

Source: CourtListener parenthetical corpus (CC0).