Barclay v. First Paris Holding Co.

How courts have described this case

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

• holding that appellant was procedurally barred from raising an argument on appeal because it was not raised below
• holding that appellant was procedurally barred from raising an argument on appeal because it was not raised below
• “Our state system of income taxation is based on the federal system, and our legislature has consistently looked to the federal income tax regulations for guidance.”
• “Our state system of income taxation is based on the federal system, and our legislature has consistently looked to the federal income tax regulations for guidance.”

Source: CourtListener parenthetical corpus (CC0).