Mathews v. Eldridge

Holding that a procedure based on written submissions was adequate because it included safeguards against mistake including that the agency informed the recipient of its tentative assessment and the evidence supporting it and an opportunity was then afforded the recipient to submit additional evidence "enabling him to challenge directly the accuracy of information in his file as well as the correctness of the agency's tentative conclusions"

Motor Vehicle Manufacturers Assoc. of the United States, Inc. v. State Farm Mutual Auto. Ins. Co.

Holding that " `settled course of behavior embodies the agency's informed judgment that, by pursuing that course, it will carry out the policies [of applicable statutes or regulations]'"

Citizens to Preserve Overton Park v. Volpe

Holding a decision is committed to agency discretion when there is "no law to apply"

Grayned v. City of Rockford

Holding that a statute's words, even when "marked by flexibility and reasonable breadth, rather than meticulous specificity," are clear based on "what the ordinance as a whole prohibits"

Servants of Paraclete v. Does

Holding that district court can grant Rule 59 motions when there has been a change in the law since the prior judgment was issued, the movant presents new evidence that was previously unavailable, or there is a need to correct a clear error or prevent manifest injustice

Judulang v. Holder

Holding that an irrational application of a statute is arbitrary and capricious

Hemp Industries Ass'n v. Drug Enforcement Administration

Holding that an interpretive rule issued by the Attorney General pursuant to the CSA is a "final determination" for jurisdictional purposes because the rule "impos[es] obligations and sanctions in the event of violation [of its provisions]"

Kahn v. United States

Stating that a self-assessment is in reference to "the amount of tax shown on the return"

Brown v. Wright

Ai v. United States

Noting the existence of persuasive authority from the Federal Circuit "in a materially indistinguishable case" and adopting the same disposition

Section 501 - Exemption from tax on corporations, certain trusts, etc

Granting tax-exempt status to qualified pension plans

Section 401 - Qualified pension, profit-sharing, and stock bonus plans

Authorizing defined contribution plans for the benefit of employees

Section 482 - Allocation of income and deductions among taxpayers

Relating to the IRS's authority to reallocate income among commonly controlled businesses

Section 6011 - General requirement of return, statement, or list

Indicating that taxpayers shall make returns "according to the forms and regulations prescribed by the Secretary"

Section 6707A - Penalty for failure to include reportable transaction information with return

Providing similar definition of the term

Section 419 - Treatment of funded welfare benefit plans

In sections 419 and 419A, enacted as part of the Deficit Reduction Act of 1984 (DEFRA), Pub.L. 98–369, 98 Star. 494, Congress limited the deductibility of contributions to welfare benefit funds (WBF's) in order to restrict an employer from taking a current deduction for welfare benefits to be provided in the future.

Section 223 - Health savings accounts

Stating that an HSA holds funds “exclusively for the purpose of paying the qualified medical expenses of the account beneficiary”

Section 264 - Certain amounts paid in connection with insurance contracts

Determining how to allocate interest expense to portions of insurance policies

Section 79 - Group-term life insurance purchased for employees

In 26 U.S.C.A. § 79(a) Congress has specifically excluded from taxation to the employee the employer's contributory cost of up to $50,000 of group term life insurance.