Crow, et al. v. United States of America, et al.

  1. September 30, 2025

    IRS Proposed Installment Sales Regs Suit Is Early, Judge Says

    A capital assets dealer's challenge to proposed Internal Revenue Service rules on monetized installment sales cannot stand, an Idaho federal judge found in dismissing the suit, saying the court cannot adjudicate on administrative law regulations that are not yet final.

  2. August 02, 2024

    IRS Wrongly Attacking Installment Method Deals, Court Told

    The Internal Revenue Service mischaracterized installment sales as potentially abusive tax shelters in last year's rule proposing additional reporting requirements for such deals, an Idaho capital assets dealer told a federal district court.