Commissioner v. Portland Cement Co. of Utah

How courts have described this case

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

• stating that courts “must defer to Treasury Regulations that ‘implement the congressional mandate in some reasonable manner’ ”
• noting the Court’s “customary deference” to treasury regulations administering the tax code
• noting the Court’s “customary deference” to treasury regulations administering the tax code
• courts must defer to Treasury regulations that “implement the congressional mandate in some reasonable manner”
• “gross income from mining means income received, whether actually or constructively, without regard to value”
• “These regulations command our respect, for Congress has delegated to the Secretary of the Treasury, not to this Court, the task ‘of administering the tax laws of the Nation.’ ”

Source: CourtListener parenthetical corpus (CC0).