· 1/19/1926
Baumhoff v. Commissioner
Citations
- 3 B.T.A. 392
- 1926 BTA LEXIS 2682
How courts have described this case
Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.
- stating that circumstantial and direct evidence are equally reliable
- \[W]e must defer to the trier of fact for purposes of resolving conflicting testimony and evaluating the persuasiveness of the evidence.\
- “[W]e must defer to the trier of fact for purposes of resolving conflicting testimony and evaluating the persuasiveness of the evidence.”
- \[W]e must defer to the trier of fact for purposes of resolving conflicting testimony and evaluating the persuasiveness of the evidence.\
- \[W]e must defer to the trier of fact for purposes of resolving conflicting testimony and evaluating the persuasiveness of the evidence.\
- “appellate review is limited to determining whether substantial evidence supports the findings of fact”
Source: CourtListener parenthetical corpus (CC0).
Judges: Lansdon, Sterni, Arundell, Iagen
Read full opinion on CourtListenerSourced 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.