Mattlage v. Commissioner

How courts have described this case

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

• appellate court will avoid deciding constitutional questions where case may be fairly resolved on other grounds
• appellate court will avoid deciding constitutional questions where case may be fairly resolved on other grounds
• “We will avoid deciding constitutional questions where a case may be fairly resolved on other grounds.”

Source: CourtListener parenthetical corpus (CC0).