REX CO. ET AL.

v.

WENATCHEE REX SPRAY CO. ET AL.

Citator

Cited By

• Lelles v. United States, 241 F.2d 21 (9th Cir. 1957)
  …his opinion may be required, are matters largely within the judicial discretion of the trial judge. Reuter v. Eastern Air Lines, Inc., 5 Cir., 1955, 226 F. 2d 443, 445; Hatch v. United States, 8 Cir., 1929, 34 F. 2d 436, 437, certiorari denied 1930, 281 U.S. 731, 50 S.Ct. 246, 74 L.Ed. 1147; United States v. Kolodny, 2 Cir., 1945, 149 F. 2d 210; Landfield v. United States, 9 Cir., 1925, 9 F. 2d 315, 316. While the witness did state facts about the contents of the 1950 and 1955 samples, we do not believe the…
• Commissioner of Internal Revenue v. Erie Forge Co., 167 F.2d 71 (3d Cir. 1948)
  …are merely procedural and cannot under any circumstances limit or control the statutory jurisdiction conferred upon the Tax Court. Board of Tax Appeals v. United States ex rel. Shults Bread Co., 1930, 59 App.D.C. 161, 37 F. 2d 442, certiorari denied 281 U.S. 731, 50 S.Ct. 246, 74 L.Ed. 1147; Weaver v. Blair, 3 Cir., 1927, 19 F. 2d 16; Baldwin v. Commissioner, 9 Cir., 1938, 94 F. 2d 355, 356; Crane-Johnson Co. v. Commissioner, supra; Schwartz v. Commissioner, 9 Cir., 1944, 140 F. 2d 956. The Tax Court is au…
• Newmark v. Commissioner OF Internal Revenue, 311 F.2d 913 (2d Cir. 1962)
  …such untimeliness on the part of the Commissioner does not relieve the taxpayer of his obligation to make out a prima facie case. Sec Board of Tax Appeals v. United States ex rel. Shults Bread Co., 59 App.D.C. 161, 37 F. 2d 442 (1929), cert. denied, 281 U.S. 731, 50 S.Ct. 246, 74 L.Ed. 1147 (1930). That case also held that the Tax Court rules could be modified “if the ends of justice seem to require it”, and if there is no gross abuse of discretion in doing so. We therefore find appellant’s contention, to b…