BAIN PEANUT CO.

v.

COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By

• Webre Steib Co., Ltd. v. Commissioner of Internal Revenue, 324 U.S. 164 (U.S. 1945)
  …took the case to review questions of application of the “prima facie evidence” and “presumption” sections of Title VII, Revenue Act of 1936, on which there was conflict in the circuits. Commissioner v. Bain Peanut Co., 134 F. 2d 853, cert. granted, 320 U. S. 721, dismissed on motion of petitioner, 321 U. S. 800; Helvering v. Insular Sugar Refining Corp., 141 F. 2d 713; cf. E. Regensburg & Sons v. Helvering, 130 F. 2d 507. A new administrative procedure for recovery of taxes paid under the Agricultural Adj…
• Helvering v. Insular Sugar Ref. Corp., 141 F.2d 713 (D.C. Cir. 1944)
  …v. Bowers, 296 U.S. 280, 286, 56 S.Ct. 190, 193, 80 L.Ed. 229. Cf. American Law Institute, Model Code of Evidence, Rule 704. 49 Stat. 1750, § 906(g). Com’r of Internal Revenue v. Bain Peanut Co. of Texas, 5 Cir., 134 F. 2d 853, certiorari granted 320 U.S. 721, 64 S.Ct. 36, dismissed 64 S.Ct. 633. Anniston Mfg. Co. v. Davis, 301 U.S. 337, 356, 57 S.Ct. 816, 825, 81 L.Ed. 1142. Cf. Williams v. United States, 99 Ct. Cl. 203, 48 F.Supp. 647. Cf. Vennell v. United States, D.C., 36 F.Supp. 646; Id., D.C., 3…