William A. Cook and Gayle T. Cook v. Commissioner of the Internal Revenue Service

How courts have described this case

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

• noting that “examples set forth in regulations remain persuasive authority so long as they do not conflict with the regulations themselves”
• rejecting argument that a waiver of appeal was invalid contract of adhesion, and noting that defendant was free to reject the plea offer and proceed to trial
• rejecting 14 argument that a waiver of appeal was invalid contract of adhesion, and noting that defendant was free to reject the plea offer and proceed to trial

Source: CourtListener parenthetical corpus (CC0).