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Reasserting Its Role As Final Interpreter Of The Law, The Supreme Court Rejects IRS "Fighting Regulation" In United States v. Home Concrete & Supply, LLC, Et Al.
On April 25, 2012, the Supreme Court issued a 5-4 opinion, written by Justice Breyer, concluding that Treasury Regulation § 301.6501(e)-1(a)(iii) was invalid.
United States
8 May 2012
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