Commissioner v. Wheeler

How courts have described this case

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

• tax statute with two years' retroactive application struck down
• tax statute with two years’ retroactive application struck down
• ‘‘if the regulation itself was valid and effective, the [later] clarifying amendment . . . added nothing to the liability of these taxpayers, and even though the Tax Court relied on it rather than on the regulation, no question of retroactivity is presented’’

Source: CourtListener parenthetical corpus (CC0).