 | Taxation - 1978 - 736 pages
[ Sorry, this page's content is restricted ] | |
 | United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1955 - 908 pages
...regulation do so. In Manhattan Co. v. Commissioner of Internal Revenue, 297 US 129 at 134, the court said : The power of an administrative officer or board to...carry into effect the will of Congress as expressed by statute. If the statute did give the right to retroactive retired pay to individuals in plaintiff's... | |
 | Taxation - 1942 - 1302 pages
[ Sorry, this page's content is restricted ] | |
 | Taxation - 1955 - 1708 pages
[ Sorry, this page's content is restricted ] | |
 | Law - 1936 - 1068 pages
[ Sorry, this page's content is restricted ] | |
| |
The power of an administrative officer or board to administer a federal statute and to prescribe rules and regulations to that end is not the power to make law... 
