Estate of McMorris v. Commissioner

How courts have described this case

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

• explaining that we can take judicial notice of documents and docket materials filed in other courts
• explaining that we can take judicial notice of documents and docket materials filed in other courts
• explaining that we can take judicial notice of documents and docket materials filed in other courts
• noting that the rule that a court “will not consider an issue that was not raised below” is “relaxed . . . where the argument presents an alternative ground for affirming a lower court ruling on a pure question of law.”
• “we have never held that the decisions of our predecessor circuit are controlling in this court”

Source: CourtListener parenthetical corpus (CC0).