Genevieve Lynn Orud, Elmer Lee Willers, Dawn Marie Willers, And Connie Alexander, Vs. Nancy A. Groth, And Bruce E. Groth, Terry A. Willers, And Sharon K. Willers

How courts have described this case

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

• holding that section 6404(e) does not authorize abatement for interest on employment taxes and that “a person with no discretion simply cannot abuse it”
• holding that the Court may review the Commissioner's failure to abate interest under all subsections of section 6404 and not just under section 6404(e) , where the interest related to employment taxes
• finding an abuse of discretion when a court renders an “arbitrary, capricious, whimsical, or manifestly unreasonable judgment” (quoting FDIC v. Oldenburg, 34 F.3d 1529, 1555 (10th Cir. 1994))
• reversing the Tax Court for failing to apply the plain meaning of the statute
• reversing the Tax Court for failing to apply the plain meaning of the statute
• reversing the Tax Court for failing to apply the plain meaning of the statute

Source: CourtListener parenthetical corpus (CC0).