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· 3/8/1945

O'Malley-Keyes v. Commissioner

Citations

  • 4 T.C. 976
  • 1945 U.S. Tax Ct. LEXIS 205

How courts have described this case

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

  • discussing ineffective assistance of counsel as part of defendant’s Rule 33 motion
  • “The crux of an ineffective assistance claim is not simply whether trial counsel neglected to press a viable legal argument, but whether counsel’s failure to do so was objectively unreasonable under the circumstances.”

Source: CourtListener parenthetical corpus (CC0).

Judges: Arundell

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.