United States v. Percy Smith and Ella Smith

How courts have described this case

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

• holding to that effect with respect to unexercised options to purchase land, which the court likened to unaccepted offers
• valuation testimony of a local landowner who claimed generally to have sufficient knowledge to give an opinion was of no probative value where it appeared to be based merely upon “undisclosed assumptions”
• estimate of value calculated through the use of option prices is inadmissible
• estimate of value calculated through the use of option prices is inadmissible

Source: CourtListener parenthetical corpus (CC0).