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· 2/13/1926

Aguilar Land Asso. v. Commissioner

Citations

  • 3 B.T.A. 705
  • 1926 BTA LEXIS 2580

How courts have described this case

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

  • explaining the “critical” distinction between a jury permissibly finding actual knowledge through circumstantial evidence and impermissibly finding a defendant constructively “should have known”
  • prosecutor repeatedly misstated the element of actual knowledge as being met if the defendant “should have known.”
  • “[T]he ‘should have known’ standard is incorrect; the jury must find that Allen actually knew Clemmons was going to murder the four police officers.”
  • “To pass constitutional muster, the jury must find actual knowledge but may make such a finding with circumstantial evidence.”
  • where the prosecutor repeatedly misstated the law with regard to \knowledge\ and accomplice liability, the court found a substantial likelihood that the misconduct had prejudiced the defendant
  • when a trial court overrules the defense’s timely objection to the State’s mischaracterization of a legal standard, it can “potentially lead[] the jury to believe that the . . . [mischaracterization] was a proper interpretation of law”

Source: CourtListener parenthetical corpus (CC0).

Judges: James, Littleton, Smith, Teussell

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.