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 Whether the Third Circuit erred in deferring to the IRS regulation under Chevron