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· 10/18/1945

Carithers-Wallace-Courtenay v. Commissioner

Citations

  • 5 T.C. 942
  • 1945 U.S. Tax Ct. LEXIS 60

How courts have described this case

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

  • applying substantial evidence review to determinations of likelihood of torture and acquiescence
  • applying substantial evidence review to determinations of likelihood of torture and acquiescence
  • “An alien seeking CAT relief bears the burden of proving the likelihood of future torture.”
  • petitioner’s proposed group of “former gang members who actively oppose gangs . . . does not assuage particularity and social-distinction concerns” (emphasis added)
  • “[E]ven if we assume arguendo that our authority to review [the petitioner’s] withholding challenge is the same as our authority to review his CAT challenge, we would not grant his petition.”
  • “While [there] may be some evidence that the Salvadoran [G]overnment views former gang members as socially distinct—at least to the extent that page 685 Cite as 29 I&N Dec. 680 (BIA 2026

Source: CourtListener parenthetical corpus (CC0).

Judges: Hill

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