Kenneth Simpler v. Crystal Rodriguez and Angel Rodriguez

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 taxpayers were not subject to the minimum tax for 1977 since the tax preferences did not produce any reduction in tax for any taxable year within the meaning of section 58(h).
• “Plainly, in enacting section 58(h), Congress was concerned about not imposing the minimum tax on tax preferences where such tax preferences did not result in a tax benefit.”
• \[T]he failure to promulgate the required regulations can hardly render the new provisions of section 58(h) inoperative. We must therefore do the best we can with these new provisions.\
• “Congress could hardly have intended to give the Treasury the power to defeat the legislatively contemplated operative effect of [a provision] merely be failing to discharge the statutorily imposed duty to promulgate the required regulations.”

Source: CourtListener parenthetical corpus (CC0).