![United States: Disregarding Administrative Tax Guidance Aided The IRS In Two Cases And The Taxpayer In A Third Case - Miller, Canfield, Paddock and Stone P.L.C.](https://cdn.newsserve.net/ONPglobe256.png)
United States: Disregarding Administrative Tax Guidance Aided The IRS In Two Cases And The Taxpayer In A Third Case - Miller, Canfield, Paddock and Stone P.L.C.
Three courts—the Supreme Court, the Sixth Circuit, and the Tax Court—recently rejected administrative guidance in tax cases because the guidance was either wrong as applied, unnecessary, or inapplicable.
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