Abstract
I. Introduction—The Problem Stated
II. Historical Perspective … A. Why the Commissioner Nonacquiesces … B. How the Service Reveals Its Position … C. The Role of the Tax Court …D. How a Taxpayer “Nonacquiesces”
III. Legal Analysis … A. Applicability of Stare Decisis … B. The Commissioner’s Role … C. Reconsideration and Retroactivity … D. Role of the Supreme Court … E. Certainty, Uniformity, and Equity
IV. Recommendations
V. Conclusion
Recommended Citation
Gary L. Rodgers,
The Commissioner "Does Not Acquiesce",
59 Neb. L. Rev.
(1980)
Available at: https://digitalcommons.unl.edu/nlr/vol59/iss4/4
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