Legal Opinion
U.S. Freightways Corp., F.K.A. Tnt Freightways Corp., and Subsidiaries v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided November 6, 2001No. 00-2668PublishedCited by 36 opinions
1Opinion of the Court
DIANE P. WOOD, Circuit Judge.
This is an appeal from the United States Tax Courts decision affirming the Commissioners determination that U.S. Freight- ways Corp. (Freightways) improperly deducted certain expenses during the 1993 tax year. Although we acknowledge that even after United States v. Mead Corp., 533 U.S. 218, 121 S.Ct. 2164, 150 L.Ed.2d 292 (2001), we owe some deference to the Commissioner’s interpretation of his own regulations, we conclude here that the lack of any sound basis behind the Commissioner’s interpretation, coupled with a lack of consistency on the Commissioner’s own…
2Cases cited22 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- Skidmore v. Swift & Co.Supreme Court of the United States · 1944
- United States v. Mead Corp.Supreme Court of the United States · 2001
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Interstate Transit Lines v. CommissionerSupreme Court of the United States · 1943
17 more not listed; retrieve them via the Exa API.
3Cited by36 opinions
- Urnikis-Negro v. American Family Property ServicesCourt of Appeals for the Seventh Circuit · 2010
- Joseph v. HolderCourt of Appeals for the Seventh Circuit · 2009
- Aeroquip-Vickers, Inc. And Subsidiaries, F/k/a Trinova Corp. And Subsidiaries v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 2004
- Yancey Lamarr White v. Joseph ScibanaCourt of Appeals for the Seventh Circuit · 2004
- Wellpoint, Inc. v. CommissionerCourt of Appeals for the Seventh Circuit · 2010
31 more not listed; retrieve them via the Exa API.