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· 12/11/1930

Trustee Property v. Commissioner

Citations

  • 21 B.T.A. 627
  • 1930 BTA LEXIS 1819

How courts have described this case

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

  • explaining that convictions for more than one count of conspiracy is a double jeopardy unit of prosecution problem
  • noting that the Legislature is presumed to be aware of judicial interpretations of its enactments
  • explaining that a respondent may challenge a trial court's findings without filing a cross-appeal if the respondent is not seeking affirmative relief
  • explaining that a respondent may challenge a trial court’s findings without filing a cross-appeal if the respondent is not seeking affirmative relief
  • noting that the legislature is presumed to be aware of judicial interpretations of its enactments
  • upholding observations made by a police officer who looked through a small hole in the wall separating two commercial storage units

Source: CourtListener parenthetical corpus (CC0).

Judges: Ahundell

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.