General Utils. & Operating Co. v. Commissioner

How courts have described this case

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

• \[T]he acceptance of a plea of guilty is an adjudication of guilt.\
• “[T]he acceptance of a plea of guilty is an adjudication of guilt.”
• “Based upon a plain reading of the statute, we hold Cooper’s pleas of guilty to the two 2008 offenses for which he received a deferred sentence in Texas were convictions in Washington for the purpose of calculating his offender score.”

Source: CourtListener parenthetical corpus (CC0).