Luhrig Collieries 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.

• recognizing that tax liability is incurred after, not during, litigation
• affirming the result reached by Court of Appeals but applying a different analysis
• “An erroneous 9 No. 81289-1-I/10 jury instruction is harmless if it is ‘not prejudicial to the substantial rights of the part[ies] . . ., and in no way affected the final outcome of the case.’”
• an offset for additional federal income tax consequences is an equitable remedy
• “ ‘[t]his court has the inherent discretionary authority to reach issues not briefed by the parties if those issues are necessary for decision’ ” (alteration in original) (quoting City of Seattle v. McCready, 123 Wn.2d 260, 269, 868 P.2d 134 (1994))
• proper instructions are not misleading

Source: CourtListener parenthetical corpus (CC0).