Board of Tax Appeals· 6/10/1935
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 CourtListenerSourced from CourtListener / Free Law Project (CC0).
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