Sierra Club Iowa Chapter, Linda Biederman, and Elwood Garlock v. Iowa Department of Transportation

How courts have described this case

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

• this Court may not redetermine a partner's distributive share of partnership losses in a partner-level proceeding
• on the Commissioner's motion to dismiss, finding that the taxpayers waived objections not pursued on brief
• treating issues not raised on brief as abandoned
• treating issues not raised on brief as abandoned

Source: CourtListener parenthetical corpus (CC0).