Estate of Gerson v. Commissioner

How courts have described this case

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

• finding that a Treasury Regulation adopted by the IRS deserved deference because “the IRS regularly engages in notice and comment procedures for its general-authority regulations; these procedures foster fairness and deliberation.”
• “[O]ur primary goal is to effectuate legislative intent.”
• “[O]ur primary goal is to effectuate legislative intent.”

Source: CourtListener parenthetical corpus (CC0).