People v. Steven D.

How courts have described this case

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

• the directives set forth in the Statement of Procedural Rules, 26 C.F.R., Part 601 , secs. 601.101-601.206 , are discretionary and not mandatory

Source: CourtListener parenthetical corpus (CC0).