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· 1/19/1926

Peninsular State Bank v. Commissioner

Citations

  • 3 B.T.A. 399
  • 1926 BTA LEXIS 2685

How courts have described this case

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

  • holding that hearsay and unsworn statements would not allow reasonable minds to find for the nonmoving party
  • explaining that lay opinions based solely on consultations with experts whose reports are not 9 No. 83404-5-I/10 authenticated cannot be considered on summary judgment
  • explaining that lay opinions based solely on consultations with experts whose reports are not authenticated cannot be considered on summary judgment
  • explaining that lay opinions based solely on consultations with experts whose reports are not authenticated cannot be considered on summary judgment
  • rejecting admission of expert witnesses’ valuation opinion put into evidence through party’s testimony because the valuations “were based entirely on a consulting expert’s valuation that ‘constituted hearsay’ ” (quoting SentinelC3, Inc. v. Hunt, 176 Wn.2d 152, 162, 309 P.3d 582 (2013))
  • “In determining an award of attorney’s fees, the trial court may not rely solely on counsel’s fee affidavit.”

Source: CourtListener parenthetical corpus (CC0).

Judges: Marquette, 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.