CITIZENS NATIONAL BANK

v.

COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By

• Berne H. Evans, III v. Suntreat Growers & Shippers, Inc., 531 F.2d 568 (Temp. Emer. Ct. App. 1976)
  …nclusions, he is not in the best of positions to complain that the findings made and conclusions stated are incomplete. Sonken-Galamba Corp. v. Atchison, T. & S. F. Ry., 34 F.Supp. 15, 16 (W.D.Mo.1940), aff’d 124 F. 2d 952 (8 Cir. 1942), cert. den., 315 U.S. 822 [62 S.Ct. 917, 86 L.Ed. 1218] (1942).” Appellants rightly contend that such failure does not prevent them from attacking a finding which is erroneous. But as to Finding # 15 they cannot complain of lack of specificity in the findings, when they pro…
• D'Emanuele v. Montgomery Ward & Co., Inc., 904 F.2d 1379 (9th Cir. 1990)
  …sitions to complain that the findings made and conclusions stated are incomplete.’ ” Id. at 681-82, quoting Sonken-Galamba Corp. v. Atchison, Topeka & Santa Fe Railroad, 34 F.Supp. 15, 16 (W.D.Mo.1940), aff'd, 124 F. 2d 952 (8th Cir.), cert. denied, 315 U.S. 822, 62 S.Ct. 917, 86 L.Ed. 1218 (1942); see also Kennedy v. United States, 115 F. 2d 624, 625 (9th Cir.1940) (rejecting petitioner’s attempt to have evidence certified where it was “not shown that [petitioner] ever applied to the district court, much l…
• Corn Prods. Ref. Co. v. Commissioner OF Internal Revenue, 215 F.2d 513 (2d Cir. 1954)
  …tiorari denied 332 U.S. 767, 68 S.Ct. 77, 92 L.Ed. 353. Decision affirmed except as to the final point and as to that the petition is dismissed for lack of jurisdiction. . Covington, 42 B.T.A. 601; affirmed 5 Cir., 120 F. 2d 768, certiorari denied 315 U.S. 822, 62 S.Ct. 912, 86 L.Ed. 1219; Tennessee Egg Co., 47 B.T.A. 558; Trenton Cotton Oil Co. v. Commissioner, 6 Cir., 147 F. 2d 33; Farmers & Ginners Cotton. Oil Co. v. Commissioner, 5 Cir., 120 F. 2d 772, reversing 41 B.T.A. 1083; Makransky’s Estate v. C…