Wilson v. Comm'r of Internal Revenue

1 Citing brief

  1. Federal Energy Regulatory Commission v. Barclays Bank PLC et al

    REPLY

    Filed February 4, 2016

    14 See, e.g., Strang v. U.S. Arms Control & Disarmament Agency, 864 F.2d 859, 866 (D.C. Cir. 1989) (de novo review not limited to administrative record; court to “receive evidence from both sides”). 15 Cf. Wilson v. Commissioner, 705 F.3d 980, 990 (9th Cir. 2013) (“usual APA procedures do not apply” where “no formal administrative procedure for a contested case at which the taxpayer may present her case”). Case 2:13-cv-02093-TLN-EFB Document 155 Filed 02/04/16 Page 11 of 14 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 8 REPLY SUPPORTING MOTION FOR A STAY OF DISTRICT COURT PROCEEDINGS PENDING APPEAL Sixth, FERC itself has repeatedly characterized FPA subsection 31(d) actions as ones in which defendants are entitled to a “trial de novo.”