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· 9/28/1925

Gardner & Adams Co. v. Commissioner

Citations

  • 2 B.T.A. 611
  • 1925 BTA LEXIS 2309

How courts have described this case

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

  • holding that the result of an administrative Department of Social and Health Services hearing involving the same defendant could not prevent the State from later prosecuting the defendant
  • rejecting for public policy reasons application of collateral estoppel in a criminal proceeding regarding a prior Department of Social and Health Services determination
  • finding reversible error where the trial court refused a duress instruction because it judged the harm to the defendant was not immediate
  • rejecting for public policy reasons application of collateral estoppel in a criminal proceeding regarding a prior Department of Social and Health Services (DSHS) determination
  • finding reversible error where the trial court refused a duress instruction because it judged the harm to the defendant was not immediate
  • declining to give preclu-sive effect to administrative decision on issue of intent to receive welfare benefits

Source: CourtListener parenthetical corpus (CC0).

Judges: Aeundell, James, Littleton, Smith, Teussell

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.