Lucky Stores, Inc. And Subsidiaries v. Commissioner of Internal Revenue

How courts have described this case

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

• declining to allow taxpayer to rely on “several private letter rulings and one technical advice memorandum”
• declining to allow taxpayer to rely on “several private letter rulings and one technical advice memorandum”
• rejecting taxpayer's argument that \several private letter rulings and one technical advice memorandum . . . establish[] a practice of the IRS permitting deductions such as those claimed by [taxpayer]\
• defining \in accordance with\ as \in agreement with\
• defining “in accordance with” as “in agreement with”

Source: CourtListener parenthetical corpus (CC0).