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· 7/11/1925

Keystone Fruit Co. v. Commissioner

Citations

  • 2 B.T.A. 301
  • 1925 BTA LEXIS 2450

How courts have described this case

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

  • holding that “a promise of future performance [is] not a representation of existing fact”
  • discussing the nine elements of a fraud claim under Washington law
  • “Trial court error on jury instructions is not a ground for reversal unless it is prejudicial.”
  • “Thus a trial court’s refusal to give a requested instruction is reviewed only for abuse of discretion.”
  • considering the standard on a motion for judgment as a matter of law
  • (1) representation of an existing fact; (2) materiality; (3) falsity; (4) the speaker’s knowledge of its falsity; (5) intent of the speaker that it should be acted upon by the plaintiff; (6) plaintiff's ignorance of its falsity; (7

Source: CourtListener parenthetical corpus (CC0).

Judges: Phillips, Graupnee, Teammell

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.