Ia 80 Group, Inc. And Subsidiaries, Formerly Known as Iowa 80 Truckstop, Inc. And Subsidiaries v. United States

How courts have described this case

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

• ruling that a company adequately apprised the IRS of its claim of qualification by referencing an Internal Revenue Code provision and the entities it believed qualified it for the tax benefits

Source: CourtListener parenthetical corpus (CC0).