Jahn v. Commissioner

How courts have described this case

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

• explaining that a court should only consider the credibility of the declarant, not the credibility of the witness who testifies to the declarant’s statements
• explaining that a court should only consider the credibility of the declarant, not the credibility of the witness who testifies to the declarant’s statements
• “Rule 804(b)(3) directs the court to the trustworthiness of the declarant, not of the witness.”
• trustworthiness of declarant’s statement, not credibility of person who witnessed the statement, is the focus of inquiry in applying residual exception
• inquiry into trustworthiness of the declarant, not of the witness
• trustworthiness of witness not relevant

Source: CourtListener parenthetical corpus (CC0).