· 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 CourtListenerSourced 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.