Nibley-Mimnaugh Lumber Co. v. Commissioner

How courts have described this case

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

• stating that the substantive newly discovered evidence test requires a petitioner to show the evidence (1) will probably change the result of the trial or proceedings, (2) was discovered since the trial or proceedings, (3
• rule of lenity requires reviewing court to interpret only ambiguous criminal statutes in the defendant’s favor

Source: CourtListener parenthetical corpus (CC0).