Exxon Mobil Corp. & Affiliated Companies v. Commissioner

How courts have described this case

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

• “Use of the definitive article ‘the’ in the statute supports a conclusion that there is one overpayment rate for each overpayment situation.”
• “Use of the definitive article ‘the’ in the statute supports a conclusion that there is one overpayment rate for each overpayment situation.”

Source: CourtListener parenthetical corpus (CC0).