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· 7/28/1982

Sharon L. King v. Internal Revenue Service and Jerome Kurtz, Commissioner, Internal Revenue Service

Citations

  • 684 F.2d 517
  • 50 A.F.T.R.2d (RIA) 5448
  • 1982 U.S. App. LEXIS 17059

How courts have described this case

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

  • a document prepared before an agency decision may lose its exempt status if, and when, the agency later formally or informally adopts the document as its position on an issue
  • draft of IRS technical memorandum

Source: CourtListener parenthetical corpus (CC0).

Judges: Bauer, Cummings, Grant

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