Arter Paint & Glass Co. v. Commissioner

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 witness’s proffered testimony [may be] so incredible that its exclusion is harmless error,” but such a determination must be made “from the record”
• recognizing both state and federal constitutional rights to present witnesses
• treating failure by the court to allow Maupin to call a witness as constitutional error
• motive alone or coupled with threats of such other person is inadmissible, unless coupled with other evidence tending to connect such other person with the actual commission of the crime

Source: CourtListener parenthetical corpus (CC0).