DANIELS ET AL.

v.

NORTH CAROLINA

Citator

Cited By

• Bond v. Bond, 232 F.2d 822 (4th Cir. 1956)
  …idence and the credibility of the witnesses. The findings of the Tax Court are not clearly erroneous and will not be upset by this Court. Pusser v. Commissioner, 4 Cir., 206 F. 2d 68; Timmons v. Commissioner, 4 Cir., 203 F. 2d 831, certiorari denied 346 U.S. 860, 74 S.Ct. 77, 98 L.Ed. 372. As to the exclusion of taxpayer’s inventories, the Tax Court said: “Insofar as inventories are concerned, petitioner admitted that he kept no inventory records, but argues that inventories should have been included in t…
• Hayman v. United States, 329 F.2d 546 (9th Cir. 1964)
  …in v. United States, 358 U.S. 415, 79 S.Ct. 451, 3 L.Ed.2d 407 (1959) ; Migdol v. United States, 298 F. 2d 513, 91 A.L.R.2d 1283 (9th Cir. 1961). In any event, appellant’s contention is without merit. See Hayman v. United States, 205 F. 2d 891, C.D. 346 U.S. 860, 74 S.Ct. 77, 98 L.Ed. 373. See also Prussian v. United States, 282 U.S. 675, 51 S.Ct. 223, 75 L.Ed. 610 (1931). The order appealed from is affirmed. [“ 3 See Hayman v. United States, 9 Cir., 187 F. 2d 456, 458; United States v. Hayman, 342 U.S. 2…