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· 8/26/1968

New England Tank Industries, Inc. v. Commissioner

Citations

  • 50 T.C. 771
  • 1968 U.S. Tax Ct. LEXIS 80

How courts have described this case

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

  • holding that misapplication of the statutory nexus standard is a “legal error provid[ing] an . . . independently sufficient ground for vacatur”
  • holding that petitioner did not adequately raise a CAT claim to the Board when his brief did not “include[] any argument regarding” the claim “or cite[] any relevant case law”
  • noting that failure to exhaust a particular claim before the Board bars judicial review of that claim
  • finding legal error based on a fact pattern and agency decisions nearly identical to those in Hernandez-Cartagena
  • “[A]ppellants need not conjure any magic words to raise an issue before” the BIA, “but simply need to launch the appropriate argument.”
  • “[A] persecutor’s motivation is a classic factual question reviewed for substantial evidence.” (internal quotation marks omitted)

Source: CourtListener parenthetical corpus (CC0).

Judges: Tannenwald

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.