330 West Hubbard Restaurant Corporation, Doing Business as Coco Pazzo v. United States

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• stating that argument inadequately developed when not bolstered by legal authority
• court of appeals reviews the district court’s decision on “sum- mary judgment, as well as its interpretation of the tax code, de novo”
• “In order to develop a legal argument effectively, the facts at issue must be bolstered by relevant legal authority.”
• “[The employer’s] argument [regarding the wages band] is misplaced because it fails to distinguish between the IRS’s authority to collect taxes and the correctness of the IRS’s calculation of the amount of those taxes.”
• \[The employer's] argument [regarding the wages band] is misplaced because it fails to distinguish between the IRS's authority to collect taxes and the correctness of the IRS's calculation of the amount of those taxes.\
• “In order to develop a legal argument effectively, the facts at issue must be bolstered by relevant legal authority; a perfunctory and undevel- oped assertion is inadequate to raise a separate basis for appeal.”

Source: CourtListener parenthetical corpus (CC0).