City of Jefferson City, Mo. v. Cingular Wireless

How courts have described this case

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

• observing “courts will address the pure legal issue of whether a tax applies in a particular situation before the parties complete the administrative tax assessment and collection procedures[.]”
• abuse of discretion standard in cases involving whether to abstain where federal and state jurisdictions are involved
• abuse of discretion standard in cases involving whether to abstain where federal and state jurisdictions are involved
• collecting definitions of “cell phone” and “telephone”

Source: CourtListener parenthetical corpus (CC0).