Sutain v. Commissioner

How courts have described this case

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

• noting that “issues of liability and willfulness closely intertwine”
• denying stay and bifurcation of trial, but suggesting serial trials before the same jury in which liability would be tried first, followed by immediate presentation of willfulness issue upon finding of liability
• “In the normal course of litigation, all claims and issues in a civil action are presented for resolution in one trial.”

Source: CourtListener parenthetical corpus (CC0).