Garita Hotel Limited Partnership, Etc. v. Ponce Federal Bank, F.S.B.

How courts have described this case

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

• suggesting that in order to avoid conversion of a Rule 12(b)(6) motion into a Rule 56 motion, the trial court should expressly reject any supplementary materials filed by the moving party
• explaining that a city cannot “circumvent [regulatory] limitation[s] by calling a tax something else, such as a ‘franchise fee’” because the “test is functional”
• explaining that appellate courts traditionally review rulings on motions to dismiss de novo, \applying the same criteria that obtained in the court below\
• noting that district courts should not elevate form over 18 substance
• guoting 5A Charles A. Wright & Arthur R. Miller, Federal Practice and Procedure § 1357 (1990)
• guoting 5A C. Wright & A. Miller, Federal Practice and Procedure § 1357 (1990)

Source: CourtListener parenthetical corpus (CC0).