O'NEAL

v.

CALIFORNIA

Citator

Cited By

• State of Wash. v. United States, 87 F.2d 421 (9th Cir. 1936)
  …ps (C.C.A. 8) 107 F. 824, 46 C.C.A. 660; Minot v. Mastin (C.C.A. 8) 95 F. 734, 739; Jenkins Petroleum Process Co. v. Credit Alliance Corp. (C.C.A. 10) 83 F.(2d) 532, 536; Board of Com’rs v. Bernardin (C.C.A. 10) 74 F.(2d) 809, 816, certiorari denied 295 U.S. 731, 55 S.Ct. 645, 79 L.Ed. 1680; Demulso Corporation v. Tretolite Co. (C.C.A. 10) 74 F.(2d) 805, 807; Gaines v. Clark, 51 App.D.C. 71, 275 F. 1017,1019. See cases under note 18; Connor v. Peugh’s Lessee, 59 U.S. (18 How.) 394, 15 L.Ed. 432; Ex parte C…
• City Ice Delivery Co. v. United States, 176 F.2d 347 (4th Cir. 1949)
  …eputy v. DuPont, 308 U.S. 488, 60 S.Ct. 363, 84 L.Ed. 416; White v. United States, 305 U.S. 281, 292, 59 S.Ct. 179, 83 L.Ed. 172; Jones v. Commissioner, 9 Cir., 103 F. 2d 681; Barbour Coal Co. v. Commissioner, 3 Cir., 74 F. 2d 163, certiorari denied 295 U.S. 731, 55 S.Ct. 643, 79 L.Ed. 1680. And the determination of the Commissioner against deductibility here carries a presumption of correctness with the burden on the taxpayer (which we believe it has not shouldered) of proving that this determination is in…
• Eldredge Brewing Co., Inc. v. City of Portsmouth, 118 F.2d 410 (1st Cir. 1941)
  …power of the bankruptcy court. Cf. Board of Directors of St. Francis Levee District v. Kurn, 8 Cir., 1938, 98 F. 2d 394, 397; Board of Commissioners of Sweetwater County, Wyo. v. Bernardin, 10 Cir., 1934, 74 F. 2d 809, 814, certiorari denied, 1935, 295 U.S. 731, 55 S.Ct. 645, 79 L.Ed. 1680; In re Kent Refining Co., D.C.W.D.Mich.1937, 20 F.Supp. 661, see 2 Gerdes, Corporate Reorganizations (1936) 1020-1021. Whether the claim of the City of Portsmouth could be allowed as a preferred claim if there were no li…