Hospital Corporation of America & Subsidiaries v. Commissioner of Internal Revenue

How courts have described this case

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

• noting that “regulations are appropriately accorded Chevron deference when they constitute an exercise of implicitly delegated power to give content to ambiguous statutory terms”
• reasoning that general grant of authority under I.R.C. §7805(a) still prompts judicial deference to rules promulgated thereunder

Source: CourtListener parenthetical corpus (CC0).