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Lockhart v. Commissioner

Citations

  • 32 B.T.A. 732
  • 1935 BTA LEXIS 902

How courts have described this case

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

  • noting that certain rules of criminal law are not extended to sexually violent predator proceedings because they are civil in nature and distinct from criminal convictions and punishment is not an objective
  • declining to decide an appropriate remedy, if any, where the remedy sought was not appropriate
  • “[T]he concept of structural error does not apply to civil cases, Reyes may not rely on structural error to obtain automatic reversal.”
  • “[T]he concept of structural error does not apply to civil cases, Reyes may not rely on structural error to obtain automatic reversal.”
  • “Structural error falls under a special category of constitutional error that ‘affect[s] the framework within which the trial proceeds, rather than simply an error in the trial process itself.’”

Source: CourtListener parenthetical corpus (CC0).

Judges: Black

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.