United States v. Certain Parcels of Land in the County of Arlington, State of Virginia, and Howard W. Silsby

How courts have described this case

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

• finding that evidence of assessed value for tax purposes was not admissible to determine valuation in a condemnation proceeding
• noting that, “‘[i]t is the overwhelming weight of authority that assessed value is not competent direct evidence of value for purposes other than taxation.’”
• “The general rule is that [tax assessment] evidence is not admissible on the question of value in a condemnation proceeding.”

Source: CourtListener parenthetical corpus (CC0).