United Telecommunications, Inc. (Formerly United Utilities, Incorporated) 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.

• concluding that the applicable legislative regulations prohibited double credits
• stating that when analyzing regulations, “if possi- ble[,] all ambiguities are to be resolved in favor of an interpretation consis- 1041 Interim Decision #3414 tent with the statutory and regulatory scheme”

Source: CourtListener parenthetical corpus (CC0).