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· 12/23/1925

Larrowe Milling Co. v. Commissioner

Citations

  • 3 B.T.A. 245
  • 1925 BTA LEXIS 1997

How courts have described this case

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

  • holding that exclusion of testimony from late-disclosed witnesses was harmless
  • presuming that “late-disclosed testimony will be admitted absent a willful violation, substantial prejudice to the nonviolating party, and the insufficiency of sanctions less drastic than 10 No. 57776-3-II exclusion”
  • finding a Burnet violation where the trial court properly considered prejudice, but not willfulness or lesser sanctions prior to exclusion of late-disclosed witnesses
  • finding a Burnet violation where the trial court properly considered prejudice, but not willfulness or lesser sanctions prior to exclusion of late-disclosed witnesses
  • analyzing oral rulings by a trial judge to determine if substantive findings were made on the three Burnet factors, where severe sanction of witness exclusion was challenged
  • holding Burnet error can be harmless

Source: CourtListener parenthetical corpus (CC0).

Judges: Marquette, Morris

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.