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proper regard

Defined in 1 dictionary — Case Law

Definitions from Case Law

From 387 U.S. 456 - Commissioner of Internal Revenue v. Estate J Bosch Second National Bank of New Haven · 1967Most cited · 3,849 citing opinions

federal authorities must apply what they find to be the state law after giving 'proper regard' to relevant rulings of other courts of the State. In this respect, it may be said to be, in effect, sitting as a state court.