MOORE

v.

UNITED STATES

Citator

Cited By

• United States v. Liddy, 510 F.2d 669 (D.C. Cir. 1974)
  …a means of securing future compliance, consider the amount of defendant’s financial resources and the consequent seriousness of the burden to that particular defendant. See also Moore v. United States, 150 F. 2d 323, 325 (10th Cir.), cert. denied, 326 U.S. 740, 66 S.Ct. 52, 90 L.Ed. 441 (1945). . This point was not raised in the brief or oral argument of appellant’s counsel, but since our colleague has seen fit to raise a jurisdictional issue, we dispose of it herein. . The numerous cases relied on by o…
• Robley H. Evans and Julia M. Evans v. Commissioner OF Internal Revenue, 264 F.2d 502 (9th Cir. 1959)
  …bstantial value and was to be used for other purposes instead of being scrapped. Olean Times-Herald Corporation, 1938, 37 B.T.A. 922; Southeastern Building Corporation, v. C. I. R., 1944, 3 T.C. 381, affirmed 5 Cir., 148 F. 2d 879, certiorari denied 326 U.S. 740, 66 S.Ct. 52, 90 L.Ed. 442; Bradley v. C. I. R., 7 Cir., 184 F. 2d 860. The Commissioner also asserts that the decision of the Tax Court must be affirmed because petitioner is not entitled to convert ordinary income into capital gain through the de…
• Union Elec. Co. of Mo. v. Commissioner of Internal Revenue, 177 F.2d 269 (8th Cir. 1949)
  …urse, that the decision of the Commissioner is prima facie evidence of its correctness. Wickwire v. Reinecke, 275 U.S. 101, 105, 48 S.Ct. 43, 72 L.Ed. 184; Southeastern Building Corporation v. Commissioner, 5th Cir., 148 F. 2d 879, certiorari denied 326 U.S. 740, 66 S.Ct. 52, 90 L.Ed. 442. The only relevant evidence upon this point consists of the costs of the investment, the date of the construction of the plant and when it was put in operation in 1931, and the statutory conditions, supra, required to be s…