Tax Appeal of Subway Real Estate Corp. v. Director of Taxation

How courts have described this case

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

• declining to consider the new legal issue inasmuch as the cross-appellant did not provide any reason for this court to address it
• “as a general rule, if á party does not raise an argument at trial, that argument will be deemed to have been waived on appeal”
• “as a general rule, if a party does not raise an argument at trial, that argument will be deemed to have been waived on appeal”
• ”[S]tipulations may be set aside in order to prevent manifest injustice.” (quotation omitted)

Source: CourtListener parenthetical corpus (CC0).