Cahaba Coal Co. v. Hanby

How courts have described this case

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

• explaining in tax refund context that suit requires “a trial de novo”
• “[W]e are ... mindful of the generally broad scope of discovery in this court----”
• “Put another way, it is beyond the scope of the IRS’s authority to settle unilaterally a factual issue in a case pending in this court, after . . . the case has been referred to the Department of Justice.”
• “[A] tax refund suit in the Court of Federal Claims ‘is a de novo proceeding, in which the plaintiff bears the burden of proof with respect to each and every element of its claim.” (quoting Sara Lee Corp. v. United States, 29 Fed.Cl. 330, 334 (1993))

Source: CourtListener parenthetical corpus (CC0).