Conway Import Company v. United States

How courts have described this case

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

• apart from doctrine of estoppel, there is a duty of consistency and fair dealing on the part of the Commissioner of the Internal Revenue Service
• Commissioner estopped to apply ruling retroactively to recordkeeping system that had been substantially accepted for a long period of time and reviewed by many agents at different levels of authority

Source: CourtListener parenthetical corpus (CC0).