Commissioner of Internal Revenue v. Chaparral Oil Co.

How courts have described this case

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

• accepting Secretary’s interpretation that window of correction is not available when there is an actual pattern of practice of making impermissible disciplinary deductions
• accepting Secretary's interpretation that window of correction is not available when there is an actual pattern of practice of making impermissible disciplinary deductions
• finding actual practice despite argument that number of pay deductions per manager was smaller than in other cases where no actual practice was found
• finding actual practice despite argument that number of pay deductions per manager was smaller than in other cases where no actual practice was found
• ‘‘the question ... is whether the Secretary’s • interpretation is justified when considered together with the text of [the regulation], taken in context”
• “The question here is whether Defendant’s improper suspensions of those employees whom it classified as exempt demonstrate that it lacked the intent to pay such employees on a salaried basis.”

Source: CourtListener parenthetical corpus (CC0).