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· 12/6/1932

Coblens v. Commissioner

Citations

  • 27 B.T.A. 215
  • 1932 BTA LEXIS 1100

How courts have described this case

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

  • focusing on the declarant’s subjective intent and concluding that there was no evidence that the declarant intended to bear witness in contemplation of later legal proceedings
  • considering application of the Confrontation Clause to excited utterances made in 911 calls
  • 911 statements should be analyzed on a case-by-case basis to determine whether the call is for help or generated from a desire to bear witness
  • “[T]he untainted evidence was overwhelming, and any error in admitting testimonial statements . . . was harmless beyond a reasonable doubt.”
  • “It is necessary to look at the circumstances of the 911 call in each case to determine whether the declarant knowingly provided the functional equivalent of testimony to a government agent.”
  • State presented untainted testimony by victim and officers and photographs of victim injuries

Source: CourtListener parenthetical corpus (CC0).

Judges: Smith

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.