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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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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.