Keller v. Commissioner

How courts have described this case

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

• adopting Robinette v. Commissioner, 439 F.3d 455, 459-460 (8th Cir. 2006), rev’g 123 T.C. 85 (2004)
• “Like the Tax Court, our review of the decision by the Commissioner whether to accept [a collection alternative] is for an abuse of discretion.”
• \'Abuse of discretion occurs when a decision is based on an erroneous view of the law or a clearly erroneous assessment of the facts.'\ (quoting Fargo v. Commissioner , 447 F.3d 706 , 709 (9th Cir. 2006))

Source: CourtListener parenthetical corpus (CC0).