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· 9/19/1961

Sprague Electric Co. v. Commissioner

Citations

  • 36 T.C. 1043
  • 1961 U.S. Tax Ct. LEXIS 72

How courts have described this case

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

  • Strategic decisions are entitled to 32 a “strong presumption” of reasonableness.
  • “[W]e have often explained that strategic decisions . . . are entitled to a strong presumption of reasonableness [since] [d]efense lawyers have limited time and resources, and so must choose from among countless strategic options.” (quotation marks and citation omitted)
  • “Federal habeas courts must defer to reasonable state-court decisions.”
  • discussing possible reasons to not present certain defenses

Source: CourtListener parenthetical corpus (CC0).

Judges: Mulroney

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.