HELVERING, COMMISSIONER OF INTERNAL REVENUE,

v.

CLEVELAND TRUST CO., TRUSTEE

Citator

Cited By

• In re Wolf. Appeal of Huggins, 165 F.2d 707 (3d Cir. 1948)
  …beside the point. Epstein v. Steinfeld, supra, cited with approval in Re Gsand, 3 Cir., 1946, 153 F. 2d 1001. Other jurisdictions are in accord. In Re Gallis, 7 Cir., 1940, 115 F. 2d 626 at page 627, certiorari denied sub nom. Cotsirilos v. Klein, 312 U.S. 704, 61 S.Ct. 808, 85 L. [*711] Ed. 1137, the Court said: “The referee saw the witnesses and heard their stories at length. He was in a much better position than we, to pass on their credibility and the case is one which turns on credibility. His delibe…
• In re Plymouth Dyeing Co., Inc., 323 F.2d 134 (3d Cir. 1963)
  …3.-04, (2). — 23.07—pp. 452-530. . Harrison v. Chamberlin, 271 U.S. 191, 195, 46 S.Ct. 467, 469, 70 L.Ed. 897 (1926). . In re Meiselman, 105 F. 2d 995, 998 (2 Cir. 1939); In re Gallis, 115 F. 2d 626 (7 Gir. 1940), cert. denied Cotsirilos v. Klein, 312 U.S. 704, 61 S.Ct. 808, 85 L.Ed. 1137 (1941); Sahn v. Pagano, 302 F. 2d 629, 630 (2 Cir. 1962). . Sampsell v. Imperial Paper & Color Corp., 313 U.S. 215, 218, 61 S.Ct. 904, 907, 85 L.Ed. 1293 (1941). In Sampsell there was also present an intent to defraud t…