Jll Puerto Rico Realty and Co v. Encanto Group,llc

How courts have described this case

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

• concluding that the “IRS’s determination for innocent spouse relief is not entitled to preemption or res judicata because it involves only an administrative process rather than an adjudication”
• “The doctrine of res judicata bars the relitigation of a claim once a final judgment has been entered.”

Source: CourtListener parenthetical corpus (CC0).