Plain meaning
The principle that courts generally follow earlier decisions, especially decisions from higher courts in the same legal hierarchy.
Key points
- The principle that courts generally follow earlier decisions, especially decisions from higher courts in the same legal hierarchy.
- The exact result depends on the statute, program terms, administrative guidance, or court decision that applies.
- The concept can affect compliance obligations, eligibility, payment timing, or the economic effect of a policy measure.
- The principle gives tax case law weight beyond a single dispute and helps explain why appellate decisions matter.
Why it comes up
The principle gives tax case law weight beyond a single dispute and helps explain why appellate decisions matter.