Tobie Anderson Vs. Nextel Partners, Inc.

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 IRS’ taking inconsistent positions was substantially justified to avoid whipsaw
• “The ‘not substantially justified’ standard is applied as of the separate dates that respondent took positions, first in the administrative proceedings and afterwards in the proceedings in this Court.”

Source: CourtListener parenthetical corpus (CC0).