Ivy Coal & Coke Co. v. Alabama Coal & Coke Co.

How courts have described this case

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

• observing that the IRS has a “duty to treat similarly situated taxpayers consistently”
• “In exercising its interpretive discretion, the IRS might have the discretion to decide whether or not an item is taxable, but once that decision is made, it must be applied equally to all taxpayers”

Source: CourtListener parenthetical corpus (CC0).