EEE Minerals, LLC v. State of North Dakota

How courts have described this case

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

• concluding that when “the underlying substantive rule involved is based on state law,” “the State’s highest court is the best authority on its own law”
• holding that federal courts are bound by the pronouncements of a state’s highest court on state law issues, and should give “proper regard” to the decisions of its lower courts
• recognizing that decisions of lower state courts are not controlling “where the highest court of the State has not spoken to the point”
• holding that “federal authorities are not bound” by state-court determination of facts affecting federal tax liabilities if the United States was not a party to the state proceedings
• stating that when “the underlying substantive rule involved is based on state law ... the State’s highest court is the best authority on its own law.”
• acknowledging that intermediate state appellate decisions are not necessarily definitive pronouncements of state law binding upon the federal courts

Source: CourtListener parenthetical corpus (CC0).