Scheidelman 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.

• “Although one could argue that the IRS’s interpretation of its own regulations may be entitled to some deference under Auer ..., the Commissioner failed to argue for such deference and we deem the argument forfeited.”
• “[T]he 4 1 Drazner appraisal accomplishes the purpose of the reporting regulation: It 2 provides the IRS with sufficient information to evaluate the claimed deduction 3 and ‘deal more effectively with the prevalent use of overvaluations.’”

Source: CourtListener parenthetical corpus (CC0).