JACKSON, TRUSTEE,

v.

LYNCH, RECEIVER

Citator

Cited By

• Sanders v. Commissioner OF Internal Revenue, 225 F.2d 629 (10th Cir. 1955)
  …7, 64 S.Ct. 266, 88 L.Ed. 481; J. K. McAlpine Land & Development Co. v. Commissioner, 9 Cir., 126 F. 2d 163; Logan Coal & Timber Ass’n v. Helvering, 3 Cir., 122 F. 2d 848; West Side Tennis Club v. Commissioner, 2 Cir., 111 F. 2d 6, certiorari denied 311 U.S. 674, 61 S.Ct. 40, 85 L.Ed. 434; Noteman v. Welch, 1 Cir., 108 F. 2d 206. The burden of establishing that the failure to file a return was due to reasonable cause is upon the taxpayer. Hatfried, Inc. v. Commissioner, 3 Cir., 162 F. 2d 628; Paymer v. Com…
• P. Dougherty Co. v. Commissioner of Internal Revenue, 159 F.2d 269 (4th Cir. 1946)
  …a return is of itself insufficient to show that his failure was due to reasonable cause within the meaning of the statute. West Side Tennis Club v. Commissioner, 39 B.T.A. 149, 160, affirmed 2 Cir., 111 F. 2d 6, 9, 130 A.L.R. 103, certiorari denied 311 U.S. 674, 61 S.Ct. 40, 85 L.Ed. 434; Fides, A. G., v. Commissioner, 47 B.T.A. 280, 285, affirmed 4 Cir., 137 F. 2d 731, 735, certiorari denied 320 U.S. 797, 64 S.Ct. 266, 88 L.Ed. 481; Burford Oil Co. v. Commissioner, 4 T.C. 613, 618, affirmed 5 Cir., 153 F.…
• In re Young Props. Corp. v. United Equity Corp. & Edward Granville-Smith, 534 F.2d 847 (9th Cir. 1976)
  …965); L. F. Popell Co., Inc. v. Delta Airlines, Inc., 323 F. 2d 50 (2 Cir. 1963); In re S.O.S. Sheet Metal Co., 291 F. 2d 32 (2 Cir. 1961); Haas v. Gerstel, 134 F. 2d 803 (5 Cir. 1943), and Jackson v. Lynch, 111 F. 2d 1003 (9 Cir. 1940), cert. den., 311 U.S. 674, 61 S.Ct. 39, 85 L.Ed. 433 (1940).…