Waxahachie Medicine Co. v. Daly

How courts have described this case

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

• holding that conduct by the IRS in another action was irrelevant because it did not occur in the action in which the fees were sought
• holding that, even if statute required the Internal Revenue Service to create an excise-tax refund procedure, it did not require the specific procedure that the plaintiffs sought to compel
• holding that, even if statute required the Internal Revenue Service to create an excise-tax refund procedure, it did not require the specific procedure that the plaintiffs sought to compel
• holding that it would have been inappropriate for the trial court to issue an order of compulsion where the statute at issue “afford[ed] the Secretary of Treasury great discretion to design the details”
• noting that it was “particularly important” to the question of finality “that at oral argument[,]” well after the notice of appeal, “government counsel conceded that the [agency] is ‘not planning’ to engage in future rulemaking on the subject”
• upholding district court finding of substantial justification where “several circuit judges agreed with the government and dissented from” decisions ruling against the government

Source: CourtListener parenthetical corpus (CC0).