Myers v. Lloyd

How courts have described this case

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

• rejecting argument that section 6229(d) cannot suspend the running of the section 6501(a) period
• legislative history supports the conclusion that section 6229(a) augments the basic statute of limitations, ensuring the IRS has sufficient time to scrutinize certain types of transactions
• legislative history supports the conclusion that section 6229(a) augments the basic statute of limitations, ensuring the IRS has sufficient time to scrutinize certain types of transactions
• legislative history supports the conclusion that section 6229(a) augments the basic statute of limitations, ensuring the IRS has sufficient time to scrutinize certain types of transactions
• “[SJsince the statutory language appears clear ..., it is far from apparent that this court could depart from the language that Congress actually enacted even if it created disfunction.”

Source: CourtListener parenthetical corpus (CC0).