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· 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 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.