Commonwealth v. Roberts, W.

How courts have described this case

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

• holding that an I.R.S. ruling that revokes an organization’s 501(c)(3) status falls within the scope of the Act
• holding that suits for refunds offer taxpayers a full opportunity to litigate the legality of IRS decisions
• holding that the petitioner’s arguments were “sufficiently debatable to foreclose any notion that” the Williams Packing excep- tion applied
• holding that the petitioner’s ar- guments were “sufficiently debatable to foreclose any notion that” the Williams Packing exception applied
• recognizing that even the impending imposition of allegedly inadequate process is not an imminent irreparable injury
• holding AIA barred suit challenging IRS regulatory action when action was authorized by “requirements of the [Internal Revenue Code]”

Source: CourtListener parenthetical corpus (CC0).