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· 4/13/1931

Vickers Petroleum Co. v. Commissioner

Citations

  • 22 B.T.A. 1199
  • 1931 BTA LEXIS 1996

How courts have described this case

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

  • noting that \this court has rejected utilization ofhigh crime rates as a basis for imposing a tort duty\
  • noting that \this court has rejected utilization ofhigh crime rates as a basis for imposing a tort duty\
  • finding that the recognizable “ “high degree of risk of harm’ ” required for liability under § 302B was not present (emphasis omitted) (quoting Restatement § 302B cmt. e)
  • noting that “‘[i]t would be unjust to require one to anticipate that a crime will be committed 14 No. 39571-5-III Nunley, et al v. Chelan-Douglas Health Dist. unless there has been a warning’” (emphasis added) (internal quotation marks omitted
  • explaining that imposing a duty based on a high rate of crime in a location 'could have the undesired consequence of “the departure of businesses from urban core areas” (quoting Hutchins v. 1001 Fourth Avenue Associates, 116 Wash.2d 217, 802 P.2d 1360, 1370 (1991
  • alteration 2 For the current opinion, go to https://www.lexisnexis.com/clients/wareports/. Meyers v. Ferndale Sch. Dist., No. 98280-5 (Gordon McCloud, J., concurring) in original

Source: CourtListener parenthetical corpus (CC0).

Judges: Lansdon

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