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Case Digests

Duty of Consistency – Tax

The central issue in this appeal from the Tax Court is how to apply the “duty of consistency,” an equitable tax doctrine analogous to judicial estoppel, which prevents a party from prevailing in a court proceeding by taking one position and then taking a contradictory position in a later case.

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Ineffective Assistance of Counsel

Brandon Millard appeals a judgment of conviction for operating a motor vehicle while under the influence of an intoxicant and operating a motor vehicle with a prohibited alcohol concentration (PAC), both as third offenses, and an order of the circuit court denying his motion for postconviction relief on the ground of ineffective assistance of counsel.

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