US Xpress v. Taxation and Revenue Dept.

How courts have described this case

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

• noting \a taxpayer\ and \the taxpayer\ in New Mexico refund statute require individual claims as prerequisite to appellate jurisdiction
• noting “a taxpayer” and “the taxpayer” in New Mexico refund statute require individual claims as prerequisite to appellate jurisdiction
• refusing to allow vicarious exhaustion under a statute whose plain meaning required individual plaintiffs to exhaust administrative remedies
• refusing to allow vicarious exhaustion under a statute whose plain meaning required individual plaintiffs to exhaust administrative remedies
• noting \a taxpayer\ and \the taxpayer\ in refund statute require individual claims
• noting “a taxpayer” and “the taxpayer” in refund statute require individual claims

Source: CourtListener parenthetical corpus (CC0).