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· 9/9/1925

Cross Mountain Coal Co. v. Commissioner

Citations

  • 2 B.T.A. 587
  • 1925 BTA LEXIS 2344

How courts have described this case

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

  • remand is proper when the reviewing court cannot tell if it would impose exceptional sentence notwithstanding standard range error
  • where jury not asked to determine when offenses committed, and statute spanned charging period, application of standard range to offenses committed at end of charging period was erroneous
  • when the sentencing court incorrectly calculates the standard range before imposing an exceptional sentence, remand is the remedy unless the record clearly indicates the sentencing court would have imposed the same sentence anyway
  • improperly calculated standard range is legal error subject to review
  • “Evidence was given showing Parker committed the acts before the increase in penalties.”
  • “Evidence was given showing Parker committed the acts before the increase in penalties.”

Source: CourtListener parenthetical corpus (CC0).

Judges: James, Littleton, Smith, Teussell, Aeukdell

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.