MORGAN

v.

COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By

• United States v. Read, 658 F.2d 1225 (7th Cir. 1981)
  …and leaving the persuasion burden with the state.” Developments in the Law-Criminal Conspiracy, 72 Harv.L.Rev. 920, 958 (1959). Two early cases interpreted Hyde in this manner. Mansfield v. United States, 76 F. 2d 224, 229 (8th Cir.), cert. denied, 296 U.S. 601, 56 S.Ct. 117, 80 L.Ed. 425 (1935), flatly held that the burden of persuasion was on the government. The court, citing Hyde, held that the jury need only find some evidence that would create a doubt in their minds as to whether or not the appellant…

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• Peckham v. United States, 210 F.2d 693 (D.C. Cir. 1953)
  …me they occurred or in the charge to the jury. See, for example, United States v. Dennis, 2 Cir., 183 F. 2d 201, 225, affirmed, 341 U. S. 494, 71 S.Ct. 857, 95 L.Ed. 1137; and Mansfield v. United States, 8 Cir., 76 F. 2d 224, 232, certiorari denied, 296 U.S. 601, 56 S.Ct. 117, 80 L.Ed. 425, where such instructions were given. . Including some of those which we have previously discussed and which the majority concede would hot, standing alone, amount to prejudicial error. . "* * * The harmless-error statute…
• Commissioner of Internal Revenue v. Moore, 207 F.2d 265 (9th Cir. 1953)
  …rovements, (and has title to them), but where the lessee undertakes to make good the physical exhaustion as it takes place, the lessor may not make such a deduction. Georgia Ry. & Electric Co. v. Commissioner, 5 Cir., 77 F. 2d 897, certiorari denied 296 U.S. 601, 56 S.Ct. 117, 80 L.Ed. 426; Commissioner of Internal Revenue v. Terre Haute Electric Co., 7 Cir., 67 F. 2d 697, certiorari denied 292 U.S. 624, 54 S.Ct. 629, 78 L.Ed. 1479. Here, so far as economic loss is concerned, taxpayer’s interest in the buil…