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· 4/13/1934

Commissioner v. National Land & Construction Co.

Citations

  • 70 F.2d 349
  • 5 U.S. Tax Cas. (CCH) 1656
  • 13 A.F.T.R. (P-H) 983
  • 1934 U.S. App. LEXIS 4155

How courts have described this case

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

  • finding adoption of particular language in Clean Water Act after International Minis to be of some import in construing that language
  • finding adoption of particular language in Clean Water Act after International Min'ls to be of some import in construing that language
  • ordering a new trial because “the instructions did not adequately impose . . . the burden of proving knowledge”
  • “[T]he instructions did not adequately impose ... the burden of proving knowledge .... For this reason, a new trial is required.”
  • discharge of fill dirt into wetlands in violation of Clean Water Act, 33 U.S.C. §1319 [c][2] [A] [1994], criminally punishing “anyone who knotoingly violates section 1311”
  • “[W]e cannot conclude that Congress intended to require the defendant to know that his conduct was illegal when it stated that ‘Any person who knowingly violates [provisions of the Clean Water Act] ... shall be punished.’ ”

Source: CourtListener parenthetical corpus (CC0).

Judges: Moorman

Read full opinion on CourtListener

Sourced from CourtListener / Free Law Project (CC0).

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