Lawrence v. Brookes and Katherine T. Brookes v. Commissioner of Internal Revenue

How courts have described this case

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

• “Treating appellate jurisdiction over the Tax Courts as identical to appellate jurisdiction over district courts greatly simplifies an 5 already overburdened appellate system and assists in judicial efficiency.”
• “We view the holding in Shepherd as the most definitive interpretation of Tax Court jurisdiction .... ”
• “We view the holding in Shepherd as the most definitive interpretation of Tax Court jurisdiction . . . .”

Source: CourtListener parenthetical corpus (CC0).