Estate of William Davidson Merchant, Iii, Deceased, Margaret Norling Merchant, Administrator v. Commissioner Internal Revenue Service

How courts have described this case

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

• stating that “contrary to law” standard requires de novo review of legal issues
• “[M]ost of the Supreme Court’s reasoning [under the EAJA] applies equally to review under [§ 7430].”

Source: CourtListener parenthetical corpus (CC0).