Ke, L. v. Ct. Com. Pleas. Phila. Cty.

How courts have described this case

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

• holding that the Commissioner's denial of a request under section 6081(a) to extend the time for filing an estate tax return is subject to judicial review in a deficiency proceeding
• looking to principles of administrative law, “now incorporated into the Administrative Procedure Act”, as supporting a presumption that the Commissioner’s discretionary actions in denying a request for a filing extension under section 2032A were subject to judicial review
• looking to principles of administrative law, \now incorporated into the Administrative Procedure Act \, as supporting a presumption that the Commissioner's discretionary actions in denying a request for a filing extension under section 2032A were subject to judicial review
• looking to principles of administrative law, “now incorporated into the Administrative Procedure Act”, as supporting a presumption that the Commissioner’s discretionary actions in denying a request for a filing extension under section 2032A were subject to judicial review
• \[A]gency action would be an abuse of discretion 'if it were made without a rational explanation.'\
• denial of extension of time for filing a return containing an election

Source: CourtListener parenthetical corpus (CC0).