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· 5/28/1963

Oak Hill Finance Co. v. Commissioner

Citations

  • 40 T.C. 419
  • 1963 U.S. Tax Ct. LEXIS 112

How courts have described this case

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

  • concluding that the defendant waived objection to the content of a jury verdict form by “expressly approv[ing]” the form “with full knowledge of his rights”
  • holding that indictment was not insufficient when it included “[g]ratuitous language” consisting of “elements not required for conviction”
  • stating that “definite articles like ‘the’ restrict the noun that follows as particularized in scope or previously specified by context”
  • noting 25 Anderson Airforce Base, a federal enclave, was within the special maritime and territorial 26 jurisdiction of the United States
  • finding harmless error where “[g]iven the strength of the evidence that [the defendant] believed [the undercover agent posing as a minor online] was underage, the jury likely would have voted to convict”
  • “[T]he strength of the Government’s case can render trial errors harmless by reducing the likelihood that tainted evidence impacted the verdict.” (citations omitted)

Source: CourtListener parenthetical corpus (CC0).

Judges: Withey

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.