Dobson Rule


Dobson Rule
A decision of the United States Supreme Court that a Tax Court decision must stand if the appellate court cannot separate the elements of the decision so as to identify a clear cut mistake of law and the decision of such court has warrant in the record and a reasonable basis in the law. Dobson v Commissioner, 320 US 489, 88 L Ed 248, 64 S Ct 239, reh den 321 US 231, 88 L Ed 691, 64 S Ct 494.

Ballentine's law dictionary. . 1998.

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