· 3/31/1926
Rice & Fielding, Inc. v. Commissioner
Citations
- 3 B.T.A. 1080
- 1926 BTA LEXIS 2477
How courts have described this case
Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.
- recognizing that the Sixth Amendment guarantees a defendant’s right to control important strategic decisions of their case
- recognizing that it can be a valid tactical decision to not assert an affirmative defense because defenses carry with them the burden of proof
- recognizing that the Sixth Amendment guarantees a defendant’s right to control important strategic decisions of their case
- holding that while “failure to recognize and raise an affirmative defense can fall below the constitutional minimum for effective representation,” the decision to forgo a defense may also be a valid strategic decision
- holding that while “failure to recognize and raise an affirmative defense can fall below the constitutional minimum for effective representation,” the decision to forgo a defense may also be a valid strategic decision
- noting the prosecution must prove harmlessness beyond a reasonable doubt for constitutional errors
Source: CourtListener parenthetical corpus (CC0).
Judges: Littleton, Smith, Trussell
Read full opinion on CourtListenerSourced from CourtListener / Free Law Project (CC0).
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