M'Donald v. Elliott

How courts have described this case

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

• relying upon Rhone-Poulenc in finding this reading of section 6229(b)(3) \possible\
• “Congress could have made reference to the ‘period described in subsection (a)’ as a shorthand method of describing the section 6501 period, as modified by section 6229.”
• “Subsequent legislative history in the form of Blue Books, summaries of recently passed tax laws prepared by the staff of the Joint Committee on Internal Revenue Taxation, are given similarly restrained readings.”
• section 6229(a) “does not use language traditionally associated with statutes of limitations”
• finding similar interaction arguments to be “unpersuasive”

Source: CourtListener parenthetical corpus (CC0).