PEARSON ET AL.

v.

COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By (12 total)

• Immaculata Gallagher v. Smith, 223 F.2d 218 (3d Cir. 1955)
  …hanics Nat. Bank v. Commissioner of Internal Revenue, 1940, 117 F. 2d 127, 132 A.L.R. 1459; Commissioner of Internal Revenue v. Childs’ Estate, 1945, 147 F. 2d 368, and Falk v. Commissioner of Internal Revenue, 1951, 189 F. 2d 806, certiorari denied 342 U.S. 861, 72 S.Ct. 89, 96 L.Ed. 648, and upon three cases from the Fifth Circuit: Sewell v. Commissioner of Internal Revenue, 1945, 151 F. 2d 765; Loggie v. Thomas, 1945, 152 F. 2d 636; and Saulsbury v. United States, 1952, 199 F. 2d 578. The First-Mechanics…
• Pittsburgh Press Club v. United States, 579 F.2d 751 (3d Cir. 1978)
  …e to locate addresses for the sponsors of the remaining 125 events. . The method used to charge fixed and variable costs against income is described in note 3 supra. . In United States v. 88 Cases, etc., 187 F. 2d 967, 974 (3d Cir.), cert. denied, 342 U.S. 861, 72 S.Ct. 88, 96 L.Ed. 648 (1951), this court characterized a poll as non-hearsay. (Housewives had been given an orange beverage to drink, and were asked whether or not it was orange juice.) In that case the poll sought to ascertain housewives’ beli…
• United States v. Local 560 OF the Int'l Bhd. OF Teamsters, 780 F.2d 267 (3d Cir. 1985)
  …bility. [*277] We recognize that, in modern, complex litigation, investigative and research surveys may be properly admitted into evidence for a variety of purposes. Indeed, in United States v. 88 Cases, etc., 187 F. 2d 967 (3rd Cir.), cert. denied, 342 U.S. 861, 72 S.Ct. 88, 96 L.Ed. 647 (1951), this Court held that a scientific survey of 3539 individuals was admissible as evidence. We concluded that the survey was not hearsay because it was used, not to prove the truthfulness of the numerous responses, bu…