Bigelow v. Department of Taxes

How courts have described this case

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

• explaining that raising a new issue for the first time in a reply brief improperly deprives the opposing party of a fair opportunity to respond
• “we will not set aside an administrative agency’s findings unless clearly erroneous”

Source: CourtListener parenthetical corpus (CC0).