· 4/9/1987
Martin G. Groder v. United States
Citations
- 816 F.2d 139
- 59 A.F.T.R.2d (RIA) 875
- 1987 U.S. App. LEXIS 4688
How courts have described this case
Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.
- classifying Internal Revenue Manual sec. 4565.21 as essentially a procedural rule conferring “no substantive rights or privileges upon taxpayers”
- Manual provision \confers no substantive rights or privileges upon taxpayers\
- requiring bad faith on part of investigators
Source: CourtListener parenthetical corpus (CC0).
Judges: Widener, Wilkinson, Maxwell, Northern, Virginia
Read full opinion on CourtListenerSourced from CourtListener / Free Law Project (CC0).
This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.