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· 4/20/1926

Old '76 Distilling Co. v. Commissioner

Citations

  • 3 B.T.A. 1346
  • 1926 BTA LEXIS 2415

How courts have described this case

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

  • explaining that, on direct appeal in an uncharged alternative means case, the State has the opportunity to show harmlessness
  • “If a constitutional error is subject to harmless error analysis on direct appeal, that same error alleged in a PRP must be shown to have caused actual and substantial prejudice in order for the petitioner to obtain relief.”
  • if a constitutional error is subject to harmless error analysis on direct appeal, the same error alleged in a PRP must be shown to have caused actual and substantial prejudice in order for the petitioner to obtain relief
  • “If a constitutional error is subject to harmless error analysis on direct appeal, that same error alleged in a PRP must be shown to have caused actual and substantial prejudice in order for the petitioner to obtain relief.”

Source: CourtListener parenthetical corpus (CC0).

Judges: Marquette, Ivins, Mokeis, Morris

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.