Pederson v. Arctic Slope Regional Corporation

How courts have described this case

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

• declining to extend Tweel in the civil context to suppress evidence
• “The purpose of a proceeding before * * * [the Tax Court] is to determine a taxpayer’s correct tax liability”
• \a trial before this Court is a proceeding de novo; hence our determination of a taxpayer's liability must be based on the merits of the case and not on any previous record developed at the administrative level\
• “a trial before this Court is a proceeding de novo; hence our determination of a taxpayer’s liability must be based on the merits of the case and not on any previous record developed at the administrative level”
• “a trial before this Court is a proceeding de novo; hence our determination of a taxpayer’s liability must be based on the merits of the case and not on any previous record developed at the administrative level”

Source: CourtListener parenthetical corpus (CC0).