Transco Exploration Company 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.

• “[Ilfeld] is only an interpretive principle. It does not require or license us to rewrite the Code or the Secretary’s regulations. This court and others have balked in the past at revision of the tax code to reach what appears to be a more sensible result.”

Source: CourtListener parenthetical corpus (CC0).