U.S. Tax Court· 6/22/1971
Hallowell v. Commissioner
Citations
- 56 T.C. 600
- 1971 U.S. Tax Ct. LEXIS 112
How courts have described this case
Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.
- explaining that “special deference” is accorded only to “non-verbal, and therefore non-textual, factors” (citation omitted)
- explaining that while “country reports and news articles” indicate problems in the petitioner’s home country, “they in no way establish that [he] would ‘more likely than not’ be persecuted upon removal … on account of his [protected ground]”
- upholding denial of CAT relief where generalized violence did not show “any particularized risk of torture”
- upholding agency’s adverse credibility determination based in part on the petitioner’s implausible testimony
- upholding adverse credibility finding based on noncitizen’s “evasiveness and non- responsiveness”
- an “IJ’s implausibility finding will ultimately hinge on the application of a reasonable evaluation of the testimony and evidence based on common sense.”
Source: CourtListener parenthetical corpus (CC0).
Judges: Raum
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