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· 2/26/1954

Yantes v. Commissioner

Citations

  • 21 T.C. 830
  • 1954 U.S. Tax Ct. LEXIS 287

How courts have described this case

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

  • noting that a “valid” contract is one that is “fully operative in accordance with the parties’ intent”
  • finding that agreement’s incorporation of AAA rules “shows that the parties intended to send gateway questions of arbitrability exclusively to an arbitrator
  • requiring arbitration to be “resolved using the rules of the [AAA]”
  • “By incorporating the AAA rules, the parties agreed that an arbitrator would decide gateway questions of arbitrability.”
  • “[A]ny dispute regarding the products and services offered [b]y SmileDirectClub . . . will be determined by submission to arbitration.”
  • “[T]he arbitration shall be conducted by a single, neutral arbitrator selected by the parties and shall be resolved using the rules of the [AAA].”

Source: CourtListener parenthetical corpus (CC0).

Judges: Murdock

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.