Catron v. Commissioner

How courts have described this case

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

• noting that an exhibit did not contradict the allegations made in a complaint
• “Even assuming that there are cases where the consent-by-conduct question can be resolved at the pleading stage, this is not one of them.”
• “It is common sense that people are not inclined knowingly to consent to being economically gouged.”
• “It is common sense that people are not inclined knowingly to consent to being economically gouged.”
• on motion to dismiss for failure to state a claim, court must accept facts alleged in the complaint as true and draw all reasonable inferences in favor of nonmovant

Source: CourtListener parenthetical corpus (CC0).