Flynn, John J. v. Cmsnr IRS

How courts have described this case

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

• noting that, absent exceptional circumstances, arguments not made to the district court are forfeited
• noting that “exceptional, circumstances” may exist where the case involves “uncertainty in the law; novel, important, and recurring questions of federal law; intervening change in the law; and extraordinary situations with the potential for miscarriages of justice”
• noting that “[w]e generally exercise [our] discretion . . . only in exceptional circumstances”
• “Generally, an argument not made in the lower tribunal is deemed forfeited and will not be entertained absent ‘exceptional circumstances.’”

Source: CourtListener parenthetical corpus (CC0).