Richards & Hirschfeld, Inc. v. Commissioner

How courts have described this case

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

• holding that the court would “retain the Noble factors of proportionality and degree of unanimity, but discard the remaining three as redundant due to the existence of similar provisions in the Standards and the ELC”
• hearing officer’s FOF not assigned error are verities on appeal if they were adopted by the Board
• getting rid of several Noble factors but retaining proportionality
• discarding redundant factors of a multifactor test

Source: CourtListener parenthetical corpus (CC0).