Fred E. Hudspeth v. Commissioner of Internal Revenue Service

How courts have described this case

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

• holding that failure to identify ground of admissibility limited appellate review to plain error
• “When the trial court excludes evidence, failure to make a timely invocation of the grounds for the admission of the evidence renders the issue reviewable only for plain error.” (citations omitted)
• Tax Benefit Rule 28 may not be used to nullify the IRC

Source: CourtListener parenthetical corpus (CC0).