MENEES

v.

COWGILL ET AL.

Citator

Cited By (15 total)

• Hamlin's Tr. v. Commissioner of Internal Revenue, 209 F.2d 761 (10th Cir. 1954)
  …fact and write the opinion of the court, and it is not reversible error for one member to conduct the hearing and another member to prepare the findings of fact and write the opinion. Halle v. Commissioner, 2 Cir., 175 F. 2d 500, certiorari denied, 338 U.S. 949, 70 S.Ct. 485, 94 L.Ed. 586. Manifestly, where the case turns upon a controverted issue of fact concerning which there is a conflict in the oral testimony, the member of the court who observed the witnesses while testifying and thus had an opportun…
• United States v. The Montreal Tr. Co., 358 F.2d 239 (2d Cir. 1966)
  …to sustain the service, at least in the first instance, would be to produce a certified copy of the tax assessment. I am unwilling thus to extend the presumption referred to in [Halle v. Commissioner, 175 F. 2d 500, 502 (2 Cir. 1949), cert. denied, 338 U.S. 949, 70 S.Ct. 485, 94 L.Ed. 586 (1950)].” The government has pressed its claim again in this Court, asserting that “Where, as here, the facts which are the foundation of both jurisdiction and the merits are identical, the burden of going forward with t…
• Fischer v. United States, 212 F.2d 441 (10th Cir. 1954)
  …periods in question. Graves v. United States, 10 Cir., 191 F. 2d 579, 582; United States v. Venuto, 3 Cir., 182 F. 2d 519, 521; United States v. Hornstein, 7 Cir., 176 F. 2d 217, 220; Halle v. C. I. R., 2 Cir., 175 F. 2d 500, 503, certiorari denied 338 U.S. 949, 70 S.Ct. 485, 94 L.Ed. 586; Stinnett v. United States, 4 Cir., 173 F. 2d 129, 130, certiorari denied 337 U.S. 957, 69 S.Ct. 1531, 93 L.Ed. 1756; Gleckman v. United States, 8 Cir., 80 F. 2d 394, 401, cer-tiorari denied 297 U.S. 709, 56 S.Ct. 501, 80…