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· 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 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.