Echols v. Zarn, Inc.

How courts have described this case

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

• “It is well established that each tax year is the origin of a new liability and a separate cause of action.... Once a tax year is closed, it is closed as to all claims concerning that tax year, including those that could have been presented.”

Source: CourtListener parenthetical corpus (CC0).