Skip to main content
· 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 CourtListener

Sourced from CourtListener / Free Law Project (CC0).

This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.