Murphy v. Commissioner of IRS

How courts have described this case

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

• noting that the Supreme Court has consistently so stated and citing United States v. Carlo Bianchi & Co., 373 U.S. 709, 714–15 (1963)
• explaining that the IRS “will not accept a compromise that is less than the reasonable collection value of the case.”
• finding no abuse of discretion when the IRS reached a reasonable conclusion regarding a taxpayer’s ability to pay and, accordingly, rejected an offer in compromise
• finding no abuse of discretion when IRS rejected offer in compromise after reasonably determining that taxpayers could afford more than compromise amount
• explaining IRS \will not accept a compromise that is less than the reasonable collection value of the case\
• “We will only disturb the rejection of [the appellant’s] offer-in-compromise if it represents a clear abuse of discretion in the sense of taxpayer abuse and unfairness by the IRS.”

Source: CourtListener parenthetical corpus (CC0).