AMERICAN AUTOMOBILE INSURANCE CO.

v.

BENEDETTO ET AL.

Citator

Cited By

• Hoefle v. Commissioner of Internal Revenue, 114 F.2d 713 (6th Cir. 1940)
  …record, we think we would find differently. Palmer v. Commissioner, 302 U.S. 63, 58 S.Ct. 67, 82 L.Ed. 50; Helvering v. F. R. Lazarus & Co., 308 U.S. 252, 60 S.Ct. 209, 84 L.Ed. 226; Marshall v. Commissioner, 6 Cir., 57 F. 2d 633, certiorari denied, 287 U.S. 621, 53 S.Ct. 20, 77 L.Ed. 539. Properly taking the position that the Commissioner’s determination that certain unidentified deposits constituted income was prima facie correct and the burden upon the taxpayer to overcome this presumption, the Board sa…
• Griffith v. Bank of N.Y., 147 F.2d 899 (2d Cir. 1945)
  …5 Cir., 80 F. 2d 932; Bailey V. Willeford, C.C.W.D.N.C., 126 F. 803, affirmed 4 Cir., 136 F. 382, certiorari denied 199 U.S. 606, 26 S.Ct. 746, 50 L.Ed. 330. See also American Automobile Ins. Co. v. Benedetto, 3 Cir., 58 F. 2d 918, certiorari denied 287 U.S. 621, 53 S.Ct. 20, 77 L.Ed. 539. The fact that Marshall v. Holmes, 141 U.S. 589, 12 S.Ct, 62, 35 L.Ed. 870, went further than United States v. Throckmorton, 98 U.S. 61, 25 L.Ed. 93, may be explained on the ground of the additional remedy provided by Lou…
• Doric Apt. Co. v. Commissioner of Internal Revenue, 94 F.2d 895 (6th Cir. 1938)
  …e are findings of fact and will not be disturbed upon appeal if there is any substantial evidence to support them. Phillips v. Commissioner, 283 U.S. 589, 51 S.Ct. 608, 75 L.Ed. 1289; Marshall v. Commissioner, 6 Cir., 57 F. 2d 633, certiorari denied 287 U.S. 621, 53 S.Ct. 20, 77 L.Ed. 539; Rubel v. Commissioner, 6 Cir., 74 F. 2d 27; Tracy v. Commissioner, 6 Cir., 53 F. 2d 575; Commissioner v. Isaac Winkler & Bro. Co., 6 Cir., 53 F. 2d 580. Our sole concern is therefore with the question whether the Board’s…