Hurley v. City of Glens Falls

How courts have described this case

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

• explaining that § 7805(b) gives the Secretary of the Treasury discretion to make regulations prospective only
• \deductions and exemptions from taxation are to be narrowly construed\
• proposed regulation not complete nullity

Source: CourtListener parenthetical corpus (CC0).