EX PARTE ARTHUR S. HUMES

Citator

Cited By

• 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…
• United States v. Gargano, 338 F.2d 893 (6th Cir. 1964)
  …urt in aid of its appellate jurisdiction. See also: Yates v. United States, 356 U.S. 363, 366-367, 78 S.Ct. 766, 2 L.Ed.2d 837; Livers v. United States, 185 F. 2d 807, 809, C.A.6th; Bozel v. United States, 139 F. 2d 153, 156, C.A. 6th, cert. denied, 321 U.S. 800, 64 S.Ct. 937, 88 L.Ed. 1087, rehearing denied, 322 U.S. 768, 64 S.Ct. 1054, 88 L.Ed. 1594. In the present case the evidence was to the effect that the appellant was a principal conspirator, and in fact the one who brought Bush, his co-defendant, i…