· 4/15/1991
O'Malley v. Commissioner
Citations
- 96 T.C. 644
- 1991 U.S. Tax Ct. LEXIS 30
- 96 T.C. No. 24
- 13 Employee Benefits Cas. (BNA) 2067
How courts have described this case
Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.
- declining to decide whether Seminole Rock/Auer deference applied “because the Secretary does not invoke the doctrine”
Source: CourtListener parenthetical corpus (CC0).
Judges: Hamblen
Read full opinion on CourtListenerSourced from CourtListener / Free Law Project (CC0).
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