Keil Properties, Inc. v. Commissioner

How courts have described this case

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

• noting that “[o]nce the government is committed to a position, . . . the dispute is ripe for judicial resolution”
• holding the finality requirement met where there was no question about the government's position and such position inflicted a concrete injury on the plaintiff
• providing that “plaintiff's failure to properly pursue administrative procedures may render a claim unripe if avenues still remain for the government to clarify or change its decision.”
• holding a plaintiff must show that there is “no question . . . about how the regulations at issue apply to the particular [property] in question” to show a final decision (quotations omitted)
• noting that “nothing more than de facto finality is necessary”
• “By finality we mean that the actions of the city were such that further administrative action by [the plaintiff] would not be productive.”

Source: CourtListener parenthetical corpus (CC0).