· 5/24/1984
Boothe v. Commissioner
Citations
- 82 T.C. 804
- 1984 U.S. Tax Ct. LEXIS 68
- 82 T.C. No. 62
How courts have described this case
Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.
- recognizing that in- Circuit district courts have found “that a suit filed pre-registration is fatally flawed and cannot be cured by a subsequent registration and amendment of the complaint”
- noting a district court’s credibility determinations made at sanction hearings are granted strong deference
- A party may be held liable for the entire cost of litigating a motion that is “only partially successful.”
Source: CourtListener parenthetical corpus (CC0).
Judges: Goffe,Dawson,Simpson,Sterrett,Wiles,Shields,Cohen,Swift,Jacobs,Korner,Whitaker,Hamblen,Fay,Wilbur,Chabot,Nims,Clapp
Read full opinion on CourtListenerSourced from CourtListener / Free Law Project (CC0).
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