The Federal court of claims hands down Caterpillar Tractor v. United states: judge Marion T. Bennett writes, “It is hornbook [elementary] law that informal publications all the way up to revenue rulings are simply guides to taxpayers, and a taxpayer relies on them at his peril.”
[added 8/2/2025]
Subsequent Events:
Authority:
“Law of the Jungle”
ccc-2point0.com/preface
References:
Alan Stang, Tax Scam: How the IRS Swindles You and What You Can Do About It!, (Alta Loma, California: Mt. Sinai Press, 1988), 110.
Caterpillar Tractor Co. v. United States, 589 F.2d 1040 | Casetext Search + Citator
casetext.com/case/caterpillar-tractor-co-v-united-states
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