Deluxe Corporation v. The United States, Defendant/cross-Appellant

How courts have described this case

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

• finding that private letter rulings “illustrate the Treasury’s administration of the statute in a manner less rigorous than that here pressed”
• defining \private line service” as \[a]n outside telephone number separate from the PBX, can be set up to appear on one of the buttons of a key telephone.”

Source: CourtListener parenthetical corpus (CC0).