The Estate of Grace E. Lang, Deceased. Richard E. Lang 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.

• though court gives some weight to established, reasonable revenue rulings, it will not defer to an unreasonable ruling promulgated during the life of the controversy at issue

Source: CourtListener parenthetical corpus (CC0).