Peoples Federal Savings and Loan Association of Sidney 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.

• rejecting the tax court’s decision in Pacific First and upholding the regulation
• rejecting the tax court's decision in Pacific First and upholding the regulation
• “a court may not substitute its own construction for the reasonable interpretation of an agency”
• \a court may not substitute its own construction for the reasonable interpretation of an agency\
• doctrine is “most useful in situations where there is some indication that Congress noted or considered the regulations in effect at the time of its action”
• doctrine is \most useful in situations where there is some indication that Congress noted or considered the regulations in effect at the time of its action\

Source: CourtListener parenthetical corpus (CC0).