BOZEL

v.

UNITED STATES

Citator

Cited By

• Bishop v. United States, 223 F.2d 582 (D.C. Cir. 1955)
  …ys, D.C.Cir., 1954, 94 U.S. App.D.C. 2, 211 F. 2d 642; Stroud v. Johnston, 9 Cir., 1943, 139 F. 2d 171, certiorari denied, 1944, 321 U.S. 796, 64 S.Ct. 846, 88 L.Ed. 1085; Bozel v. United States, 6 Cir., 1943, 139 F. 2d 153, certiorari denied, 1944, 321 U.S. 800, 64 S.Ct. 120, 88 L.Ed. 1087; Lupo v. Zerbst, 5 Cir., 1937, 92 F. 2d 362, certiorari denied, 1938, 303 U.S. 646, 58 S.Ct. 645, 82 L.Ed. 1108.…
• Webre Steib Co., Ltd. v. Commissioner of Internal Revenue, 324 U.S. 164 (U.S. 1945)
  …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 Adjustment Act was provided [*166] by Title VII of th…
• Hardy Joseph Owens and John Link Cogdill v. United States, 221 F.2d 351 (5th Cir. 1955)
  …e is no merit in appellants’ contention, involved in both of the first two questions, that there were two or more separate schemes. Nor is there anything contrary to this conclusion in Bozel v. United States, 6 Cir., 139 F. 2d 153, certiorari denied 321 U.S. 800, 64 S.Ct. 937, 88 L.Ed. 1087. 3. As for the third question, there was ample evidence for the jury to find that the facts were exactly as the respective charges alleged, and that appellants never intended a legitimate transaction with Sun Oil Compan…