Nick Kikalos and Helen Kikalos 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.

• holding that an objection to Chevron deference is waivable
• holding that an objection to Chevron deference is waivable
• describing as reasonable the view taken by the Secretary therein that interest on income tax deficiencies is personal interest because the obligation to pay income tax is personal
• describing as reasonable the view taken by the Secretary therein that interest on income tax deficiencies is personal interest because the obligation to pay income tax is personal
• describing as reasonable the view taken by the Secretary therein that interest on income tax deficiencies is personal interest because the obligation to pay income tax is personal
• “The parties have as- sumed that full Chevron deference is in order and so shall we.”

Source: CourtListener parenthetical corpus (CC0).