Trinity Corp. 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.

• finding that lack of jurisdiction required court to affirm dismissal of case, even though lower court may not have made jurisdictional ruling
• finding that lack of jurisdiction required court to affirm dismissal of case, even though lower court may not have made jurisdictional ruling
• noting the supreme court is “not bound by the appellate court’s reasoning in any event and may affirm for any basis presented in the record”
• involving the choice of presenting one witness’s testimony either live or through her previously recorded statement
• “In making th[e] determination [of reviewability], we do not defer to the parties or the circuit court.”

Source: CourtListener parenthetical corpus (CC0).