Valen Manufacturing Company v. United States

How courts have described this case

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

• suggesting that Willis is not authoritative after Boyle
• hold- ing that Boyle addresses failure-to-pay disputes because the reason- able cause language in Sections 6651(a)(1) and 6652(a)(2) is “identi- cal and should be given the same construction”
• “The provisions of the manual, however, only ‘govern the internal affairs of the Internal Revenue Service. They do not have the force and effect of law.’” (quoting United States v. Horne, 714 F.2d 206, 207 (1st Cir. 1983))

Source: CourtListener parenthetical corpus (CC0).