All-Steel Equipment, Inc. v. Commissioner

How courts have described this case

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

• “Defendants’ underlying interest in asserting sovereign immunity is substantial . . . [.]”
• “Defendants' underlying interest in asserting sovereign immunity is substantial . . . [.]”
• “while the decision as to whether comity should be extended in any given case has been assigned to the discretion of our courts as a general matter, it does not follow that our courts should leave each comity decision to the sound discretion of the trial judge”

Source: CourtListener parenthetical corpus (CC0).