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Local FormsCentral District of IllinoisUnited States

Local FormsCentral District of IllinoisUnited States

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[Music] case briefs and so much more LS status got what you're looking for in the 2012 case finfrock vs United States the United States district court for the central district of Illinois examined the validity of a treasury regulation and whether certain real property counted as qualified real property for special tax treatment the plaintiff who was the executor of her mother-in-law's estate argued that the property should qualify for tax treatment while the IRS disagreed at the center of the case was the issue of how courts should interpret a law when Congress has not spoken about a specific issue in such cases courts must check if an agency's rule is valid in this case the court found the treasury regulation to be invalid but postponed the decision on other parts of the plaintiff's claim the key facts of the case involve the definition of qualified real property the dispute between the statute and the regulation and the plaintiff's request for

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