Midwest Physician Group, Ltd. v. Department of Revenue

How courts have described this case

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

• Collateral estoppel is an affirmative defense which must be pleaded by a party to be available
• collateral estoppel is an affirmative defense which must be pleaded by a party to be available
• where collateral estoppel is not raised at trial, issue is forfeited for review
• where collateral estoppel is not raised at trial, issue is forfeited for review
• exemp- tion depends on activities \on the property\
• exemption depends on activities “on the property”

Source: CourtListener parenthetical corpus (CC0).