· 4/3/1926
Illinois Rural Credit Ass'n v. Commissioner
Citations
- 3 B.T.A. 1178
- 1926 BTA LEXIS 2466
How courts have described this case
Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.
- holding that “mere possession of forged documents, without evidence of an intent to injure or defraud, cannot sustain a forgery conviction”
- concluding that Vasquez's statements to security guard were patently ambiguous and did not support inference of intent to injure or defraud
- rejecting the “‘substantial evidence standard in determining the sufficiency of the evidence because it does not require proof beyond a reasonable doubt’”
- “We have rejected a substantial evidence standard in determining the sufficiency of the evidence because it does not require proof beyond a reasonable doubt.”
- defendant’s admission to possession of forged documents was equivocal evidence of “intent to injure or defraud”
- in forgery cases where the State proved intent to defraud, the defendants “actually demonstrated intent to pass off their forged documents as authentic”
Source: CourtListener parenthetical corpus (CC0).
Judges: Phillips, Graupner, Trammell
Read full opinion on CourtListenerSourced 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.