Superintendent, Five Civilized Tribes, etc. v. Commissioner

How courts have described this case

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

• “These factors are not an ‘exhaustive formula’ and ‘[a]dditional considerations’ may guide a court’s decision.” (alteration in original
• \These factors are not an 'exhaustive formula' and '[additional considerations' may guide a court's decision.\ (alteration in original
• trial court may not generally apply judicial estoppel against a bankruptcy trustee standing as a real party in interest for the debtor who failed to disclose the claim during bankruptcy proceedings

Source: CourtListener parenthetical corpus (CC0).