ESTATE OF HAGUE ET AL.
v.
COMMISSIONER OF INTERNAL REVENUE

U.S. | 1943-04-12
No. 829
318 U.S. 787 Supreme Court of the United States (1943) Caution
Cited by 34 cases

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Cited By (17 total)

  • Halle v. Commissioner of Internal Revenue, 175 F.2d 500 (2d Cir. 1949)
    …s returns were true and correct. The decided cases clearly show that we cannot here disturb the Tax Court’s findings as to the deficiencies in the taxpayer’s income tax. In Hague Estate v. Commissioner, 2 Cir., 132 F. 2d 775, 776, certiorari denied 318 U.S. 787, 63 S.Ct. 983, 87 L.Ed. 1154, Circuit Judge Chase said: “When, in this setting, everything identifiable was excluded by the Tax Court from ■-the decedent’s gross income for each year, •the residue of the bank deposits not previously reported and re…
  • Charles A. Wright, Inc. v. F. D. Rich Co., 354 F.2d 710 (1st Cir. 1966)
    …sible as evidence of the matters found and may be read to the jury. Fed.R.Civ.P. 53(e) (3). See Ex parte Peterson, 253 U.S. 300, 40 S.Ct. 543, 64 L.Ed. 919 (1920); Shima v. Brown, 77 U.S.App.D.C. 115, 133 F. 2d 48, 49 (D.C.C.A.1943), cert. denied, 318 U.S. 787, 63 S.Ct. 982, 87 L.Ed. 1154; Cabel v. United States, 113 F. 2d 998, (1st Cir. 1940). Both parties consented to the court’s order of reference to the master and agreed that the master’s findings were not to be final and plaintiff cannot now object…
  • …hereof as to amount to fraudulent conduct, gross negligence, or some other breach of its fiduciary obligations on the part of the Government. A mere disparity is not sufficient. Creek Nation v. United States, 97 Ct.Cl. 602, 612 (1942), cert. denied, 318 U.S. 787, 63 S.Ct. 980, 87 L.Ed. 1154 (1943); Seminole Nation v. United States, 92 Ct.Cl. 210, 216 (1940), cert. denied, 313 U.S. 563, 61 S.Ct. 841, 85 L.Ed. 1523 (1941). A second difference in result is that appellant would be entitled to recover interest…

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