Continental Equities, Inc., Cross-Appellant v. Commissioner of Internal Revenue, Cross-Appellee

How courts have described this case

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

• containing language that would eliminate the distinction entirely in tax cases by characterizing as legislative all regulations issued pursuant to § 7805(a).
• Tax Court cannot order refund

Source: CourtListener parenthetical corpus (CC0).