VALENTINE-CLARK CORPORATION

v.

COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By (26 total)

• Anderson v. Liberty Lobby, Inc., 477 U.S. 242 (U.S. 1986)
  …ifference the abstract standards that it propounds would make in a particular case. There may be more merit than the Court is willing to admit to Judge Learned Hand’s observation in United States v. Feinberg, 140 F. 2d 592, 594 (CA2), cert, denied, 322 U. S. 726 (1944), that “[w]hile at times it may be practicable” to “distinguish between the evidence which should satisfy reasonable men, and the evidence which should satisfy reasonable men beyond a reasonable doubt[,]... in the long run the line between the…
• United States v. Taylor, 464 F.2d 240 (2d Cir. 1972)
  …da into the United States. I. Counsel for appellant asks us, as many others have done, to overrule the so-called “Second Circuit rule,” first enunciated by Judge Learned Hand in United States v. Feinberg, 140 F. 2d 592, 594 (2 Cir.), cert. denied, 322 U.S. 726, 64 S.Ct. 943, 88 L.Ed. 1562 (1944), and later challenged, at great length but without success, by Judge Jerome Frank in United States v. Masiello, 235 F. 2d 279, 285 (2 Cir.), cert. denied, 352 U.S. 882, 77 S.Ct. 100, 1 L.Ed.2d 79 (1956) (concurrin…
• United States v. Bernstein, 533 F.2d 775 (2d Cir. 1976)
  …imony of accomplices, in light of our decision in United States v. Taylor, 464 F. 2d 240 (2d Cir. 1972). In Taylor, however, this court expressly limited itself to overruling United States v. [*791] Feinberg, 140 F. 2d 592 (2d Cir.), cert. denied, 322 U.S. 726, 64 S.Ct. 943, 88 L.Ed. 1562 (1944), which had held that the quality of evidence necessary to send a case to the jury in a criminal case was the same as in civil cases. There was no discussion in Taylor concerning the use of accomplice testimony, an…