Exchange National Bank v. Commissioner

How courts have described this case

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

• a section 4 petition is permissive and therefore not always a prerequisite to proceed with arbitration and for an award to be valid
• an example where a section 4 petition is mandated is an arbitration agreement that requires each party to appoint an arbitrator and one party refuses to do so

Source: CourtListener parenthetical corpus (CC0).