OBERMEIER

v.

UNITED STATES; AND UNITED STATES V. OBERMEIER

Citator

Cited By (28 total)

• United States v. Jeffers, 342 U.S. 48 (U.S. 1951)
  …al, the property seized. The Court of Appeals reversed the conviction by a divided court, '88 U. S. App. D. C. 58, 187 F. 2d 498. Since a determination of the question is important in the administration of criminal justice, we brought the case here. 340 U. S. 951. The evidence showed that one Roberts came to the Dunbar Hotel in the District of Columbia on Monday, [*50] September 12, 1949, at about 3,p. m., sought out the house detective, Scott, and offered him $500 to let him into a room in the hotel occupi…
• Redwing Carriers, Inc. v. Tomlinson, 399 F.2d 652 (5th Cir. 1968)
  …iary of Redwing. . Findings of fact by the district court are not to be reversed unless they are clearly erroneous. Fed.R.Civ.P. 52(a); Thompson v. Campbell, 5 Cir. 1965, 353 F. 2d 787; Parr v. Scofield, 5 Cir. 1951, 185 F. 2d 535, 536, cert. den., 340 U.S. 951, 71 S.Ct. 571, 95 L.Ed. 686; Wood Preserving Corp. of Baltimore v. United States, 4 Cir. 1965, 347 F. 2d 117, 119. . This finding of fact was in fact substantiated by the testimony of Charles E. Mendez: “Q. Mr. Mendez, when you negotiated these id…
• Keasler v. United States, 766 F.2d 1227 (8th Cir. 1985)
  …istration of the tax laws.” North American Life & Casualty Co. v. Commissioner, 533 F. 2d 1046, 1051 (8th Cir.1976) (citing Goodenow v. Commissioner, 238 F. 2d 20, 22 (8th Cir.1956); Birmingham v. Geer, 185 F. 2d 82, 85 (8th Cir.1950), cert. denied, 340 U.S. 951, 71 S.Ct. 571, 95 L.Ed. 686 (1951)). Thus, the tax decisions of other circuits should be followed unless they are “demonstrably erroneous or there appear cogent reasons for rejecting them.” Id. The court has followed this rule repeatedly. E.g., Uni…