Sundstrand Corporation 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.

• “When determining whether ‘exceptional circumstances’ 18 exist, a court must consider . . . the ability of the petitioner to articulate his claims pro se 19 in light of the complexity of the legal issues involved”
• “deliberate indifference requires 18 a culpable mental state.”

Source: CourtListener parenthetical corpus (CC0).