· 12/5/1932
Bankers Pocahontas Coal Co. v. Burnet
Citations
- 287 U.S. 308
- 53 S. Ct. 150
- 77 L. Ed. 325
- 1932 U.S. LEXIS 792
- 1 C.B. 272
- 11 A.F.T.R. (P-H) 1089
- 3 U.S. Tax Cas. (CCH) 998
How courts have described this case
Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.
- prohibiting taxpayer from raising new issue in postde-cision tax deficiency proceeding: “[i]t is not shown that the evidence tendered was not available to the petitioner in ample time to present it before the Board had made and filed its findings of fact and opinion”
- prohibiting taxpayer from raising new issue in postdecision tax deficiency proceeding: \It is not shown that the evidence tendered was not available to the petitioner in ample time to present it before the Board had made and filed its findings of fact and opinion.\
- mob domination of trial created atmosphere which denied fundamental fairness
- mob domination of trial created atmosphere which denied fundamental fairness
- former Rule 50 of Board of Tax Appeals
- former Rule 50 of Board of Tax Appeals
Source: CourtListener parenthetical corpus (CC0).
Judges: Stone
Read full opinion on CourtListenerSourced from CourtListener / Free Law Project (CC0).
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