Papac v. Eaton

How courts have described this case

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

• \We are duty-bound to clarify our subject matter jurisdiction even if the parties do not [pursue] it as an issue.\
• “The Act has two primary objectives: ‘efficient and expeditious collection of taxes with a minimum of pre-enforcement judicial interference, and protection of the collector from litigation pending a refund suit.’” (citation omitted)
• “The Act has two primary objectives: ‘efficient and expeditious collection of taxes with a minimum of pre- enforcement judicial interference, and protection of the collector from litigation pending a refund suit.’” (citation omitted)

Source: CourtListener parenthetical corpus (CC0).