Lawrence Cabais v. Roscoe Egger, Commissioner of the Internal Revenue Service

How courts have described this case

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

• challenged rule is interpretative because “[i]t does not grant or deny rights and it does not impose obligations which do not already exist in the statute”
• federal regulation of state-administered program not interpretive

Source: CourtListener parenthetical corpus (CC0).