Swallows Holding, Ltd. v. Commissioner

How courts have described this case

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

• applying Chevron to an agency’s interpretive rule because “the Secretary opened the rule to public comment, [which is] a move that is indicative of agency action that carries the force of law”
• holding regulations entitled to Chevron deference

Source: CourtListener parenthetical corpus (CC0).