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· 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 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.