· 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 CourtListenerSourced from CourtListener / Free Law Project (CC0).
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