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· 2/20/1933

Guaranty Bldg. & Loan Co. v. Commissioner

Citations

  • 27 B.T.A. 754
  • 1933 BTA LEXIS 1307

How courts have described this case

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

  • holding an objection on different grounds was insufficient to preserve a hearsay objection for appeal
  • declining to reach Smith's hearsay challenge to admission of DOL records because trial counsel objected on grounds of foundation, not hearsay
  • declining to reach Smith’s hearsay challenge to admission of DOL records because trial counsel objected on grounds of foundation, not hearsay
  • failure to raise hearsay objection below waives it on appeal
  • failure to raise hearsay objection below waives it on appeal
  • questions of statutory construction are reviewed de novo

Source: CourtListener parenthetical corpus (CC0).

Judges: Black

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.