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· 8/18/1933

Georgia Sav. Bank & Trust Co. v. Commissioner

Citations

  • 28 B.T.A. 1153
  • 1933 BTA LEXIS 1043

How courts have described this case

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

  • holding that a parent’s voluntarily sending a child away based on fear of investigation is not a placement decision
  • noting that doctrine of res judicata prevents the same parties from relitigating a claim 21 that was raised or could have been raised in an earlier action
  • rejecting a “constructive placement” argument and holding no harmful placement decision occurred when parents voluntarily sent child to live with grandparents during abuse investigation
  • An appellate court \'may refuse to review any claim of error which was not raised in the trial court.'\
  • we “ ‘may refuse to review any claim of error which was not raised in the trial court’ ”
  • “In general, issues not raised in the trial court may not be raised on appeal.”

Source: CourtListener parenthetical corpus (CC0).

Judges: Trammell

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.