Loving v. 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.

• stating that tax return preparers lack the legal authority to act on a taxpayer’s behalf
• using a term used in a regulation to help understand the meaning of that term when used in a later-enacted statute
• “[W]e must employ all the tools of statutory interpretation, including text, structure, purpose, and legislative history.” (cleaned up)
• an agency’s “interpretation [of a statute], whether old or new, must be consistent with the statute”
• an agency’s “interpretation [of a statute], whether old or new, must be consistent with the statute”
• “the statute uses the conjunctive ‘and’ — not the disjunctive ‘or’ — when listing the various requirements, a strong indication that Congress did not intend the requirements as alternatives”

Source: CourtListener parenthetical corpus (CC0).