revenue-ruling
1 cases — ← All topics
| Case | Title | Lower Court | Docketed | Status | Flags | Tags | Question Presented |
|---|---|---|---|---|---|---|---|
| 19-435 | SIH Partners LLLP, Explorer Corporation v. Commissioner of Internal Revenue | Third Circuit | 2019-10-02 | Denied | administrative-law agency-interpretation chevron-deference circuit-split irs-regulation revenue-ruling statutory-interpretation tax-liability tax-regulation | The Third Circuit, in conf lict with the D.C., Ninth, and Federal Circuits, deferred to an IRS regulation under step two of Chevron even though the ag… |