WILSON

v.

HAYNES

Citator

Cited By

• 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…