Tele-Communications, Inc. v. Commissioner

How courts have described this case

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

• holding that “an issue must be presented to, considered [and] decided by the trial court before it can be raised on appeal”
• stating that we have consistently rejected the argument that the raising of a related theory in district court was enough to preserve a new argument
• noting that 7 “[g]enerally, an appellate court will not consider an issue raised for the first time on appeal”
• noting that “[g]enerally, an appellate court will not consider an issue raised for the first time on appeal”
• noting that “[g]enerally, an appellate court will not consider an issue raised for the first time on appeal”
• noting that “[g]enerally, an appellate court will not consider an issue raised for the first time on appeal”

Source: CourtListener parenthetical corpus (CC0).