J. A. LIVINGSTON, INC.,

v.

POCONO RUBBER CLOTH CO.

Citator

Cited By

• United States v. Lease, 346 F.2d 696 (2d Cir. 1965)
  …ruptcy). . In attacking state tax assessments as unconstitutional, the taxpayer must show the assessment to be arbitrary by “dear and convincing evidence.” In re Lang Body Co., 92 F. 2d 338, 341 (6th Cir. 1937), cert. denied sub nom. Hipp v. Boyle, 303 U.S. 637, 58 S.Ct. 522, 82 L.Ed. 1097 (1938). . Molitor was actually not the taxpayer, but the employer. However, his liability for the statutory penalty, see Int.Rev. Code of 1954 § 6672, is treated like the liability of a taxpayer. See 337 F. 2d at 924.…
• Raleigh v. Ill. Dep't of Revenue, 530 U.S. 15 (U.S. 2000)
  …ent of burden of proof on tax authority). See, e. g., In re Uneco, Inc., 532 F. 2d 1204, 1207 (CA8 1976); Paschal v. Blieden, 127 F. 2d 398, 401-402 (CA8 1942); In re Lang Body Co., 92 F. 2d 338, 341 (CA6 1937), cert. denied sub nom. Hipp v. Boyle, 303 U. S. 637 (1938); United States v. Knox-Powell-Stockton Co., 83 F. 2d 423, 425 (CA9), cert. denied, 299 U. S. 573 (1936). Some of these cases, such as Paschal and Lang Body Co., appear to confuse the burden of production (which ceases to be relevant upon pres…