United States v. Shofner Iron & Steel Works

How courts have described this case

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

• holding that “[w]hen the PCME transaction is properly viewed as a single acquisition of assets,” the Secretary’s interpretation of its regulations was “arbitrary and erroneous”
• stating that “the Secretary is not bound by the practices of other governmental entities or by accounting practice or common usage”
• “it would not be appropriate ... for the District Court to consider [claims] prior to exhaustion of administrative remedies.”

Source: CourtListener parenthetical corpus (CC0).