Moorhead 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.

• explaining that plaintiffs “are ordinary American citizens for whom litigating in Egypt presents an obvious and significant inconvenience, especially considering their adverse experience with that country to date”
• noting that “the recent filling of all judicial vacancies and the resulting full complement of judges for the District makes this concern of little or no present significance”
• noting plaintiffs’ claim that they “were emotionally unable to travel to Egypt for a trial”
• reversing because the district court did not recognize that the plaintiff is “entitled to greater deference” when choosing her home forum
• finding abuse of discretion where district court relied too heavily on existing parallel proceedings
• the “home forum” of an American citizen for forum, non conveniens purposes is any “United States court”

Source: CourtListener parenthetical corpus (CC0).