Topic: ask whether the commissioner's rule is a 'reasonable interp… · Go Syfert
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Topic #19038

7 canonical passages across 6 cases, quoted by 21 opinions in total. These passages cluster together because the same opinions keep quoting them side by side — they state parts of one doctrine. The anchor passage is from Madison County v. Oneida Indian Nation of N. Y..

#Case FlagCanonical passage Citers
1 Madison County v. Oneida Indian Nation of N. Y. Anchor
scotus · 2011
green “ask whether the commissioner's rule is a 'reasonable interpretation' of the enacted text.” 3
2 Beard v. COMMISSIONER OF INTERNAL REVENUE
ca7 · 2011
green “when congress acts to amend a statute, we presume it intends its amendment to have real and substantial effect.” 3
3 Chock Full O' Nuts Corporation v. United States
ca2 · 1971
green “the commissioner may not take advantage of his power to promulgate retroactive regulations during the course of litigation for the purpose of providing himself with a defense based on the presumption of validity accorded to such regulations.” 3
4 Advocates for Highway and Auto Safety v. Federal Highway Administration
cadc · 1994
green “afforded the comments received during the comment period particularly searching consideration.” 3
5 Advocates for Highway and Auto Safety v. Federal Highway Administration
cadc · 1994
green “while changes and revision are indicative of an open mind, an agency's failure to make any does not mean its mind is closed.” 3
6 Felix Ilkechukwu Asika v. John Ashcroft, Attorney General
ca4 · 2004
green “precisely the sort of agency expertise to which chevron requires the courts to defer.” 3
7 Bakersfield Energy Partners, LP v. Commissioner
ca9 · 2009
green “the final regulations have been clarified to emphasize that they only apply to open tax years, and do not reopen closed tax years.” 3

A red or yellow flag on a member means the underlying case has negative treatment — for those, check the case page before relying on the passage.

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