· 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 CourtListenerSourced from CourtListener / Free Law Project (CC0).
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