· 12/20/1976
Winn v. Commissioner
Citations
- 67 T.C. 499
- 1976 U.S. Tax Ct. LEXIS 7
How courts have described this case
Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.
- “The question is whether section 216(b) authorizes ‘dual capacity’ suits, in which a plaintiff sues simultaneously as a group representative and as an individual. The answer is yes, for a number of reasons.”
- “We thus do not have before us the difficult question whether every member of a collective action, including the named plaintiff(s), must file a separate document entitled a Consent . . . .”
- “We leave for another day the question whether the statute requires that written consent to be in a separate document, or if instead it is enough if the complaint itself clearly indicates the intent of the plaintiff to proceed collectively.”
Source: CourtListener parenthetical corpus (CC0).
Judges: Goffe
Read full opinion on CourtListenerSourced from CourtListener / Free Law Project (CC0).
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