David Miller Valeria Miller 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.

• describing Congress's failure to \define what constitutes business interest\ as \an implicit legislative delegation of authority to the Commissioner to clarify whether income tax deficiency interest is 'properly allocable to a trade or business.'\
• describing the Congress’s failure to “define what constitutes business interest” as “an implicit legislative delegation of authority to the Commissioner to clarify whether income tax deficiency interest is ‘properly allocable to a trade or business.’”
• describing Congress’s failure to “define what constitutes business interest” as “an implicit legislative delegation of authority to the Commissioner to clarify whether income tax deficiency interest is ‘properly allocable to a trade or business.’”

Source: CourtListener parenthetical corpus (CC0).