Richard R. Allen, Sr., a Resident of Fayetteville, Nc v. United States of America, Acting by and Through the Internal Revenue

How courts have described this case

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

• stating: “Pursuant to these allocation rules, deficiency interest is allocable to the payment of income taxes, an expenditure that is purely personal in nature.”
• “[W]e must overturn a regulation that clearly conflicts with the plain text of the statute.”
• \[W]e must overturn a regulation that clearly conflicts with the plain text of the statute.\
• “Pursuant to these allocation rules, deficiency interest is allocable to the payment of income taxes, an expenditure that is purely personal in nature.”
• “when a statute is ambiguous, we must uphold any Treasury regulation that implements the statutory purpose in some reasonable manner”
• regulation need not be “best possible means of implementing the statute” if it’s reasonable

Source: CourtListener parenthetical corpus (CC0).