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