· 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 CourtListenerSourced from CourtListener / Free Law Project (CC0).
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