Petition of the day

The petition of the day is:
Ford Motor Co. v. United States
Issue: 1. Whether the Sixth Circuit improperly held petitioner to a heightened burden in construing the substantive interest provision of 26 U.S.C. § 6611; and (2) whether the Sixth Circuit improperly frustrated petitioner’s right to rely on the Internal Revenue Service’s own published guidance materials.

Original SCOTUS article

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