High Shoals 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 legislature carved out an exception to the common law ‘public purpose’ invitee doctrine by exempting a particular ‘public purpose’—outdoor recreation.”
• lack of recreational funds used for the project is evidence of nonrecreational purpose
• maintenance of trail as part of city’s park system suggestive of recreational purpose

Source: CourtListener parenthetical corpus (CC0).