Stearns Bank, N.A. v. First Bank of Dalton

How courts have described this case

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

• Commissioner may not raise a new issue after the trial where neither the stipulation of facts nor the Commissioner’s opening statement at trial suggested the new issue.
• Commissioner may not raise a new issue after the trial where neither the stipulation of facts nor the Commissioner’s opening statement at trial suggested the new issue.

Source: CourtListener parenthetical corpus (CC0).