CORN PRODUCTS REFINING CO.

v.

COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By (22 total)

• Corn Prods. Ref. Co. v. Commissioner of Internal Revenue, 350 U.S. 46 (U.S. 1955)
  …claim was disposed of on the ground that § 118 did not apply, but for the year 1942 both the Tax Court and the Court of Appeals for the Second Circuit, 215 F. 2d 513, held that the futures were not capital assets under § 117. We granted certiorari, 348 U. S. 911,2 because of an asserted conflict with holdings in the Courts of Appeal for the Third, Fifth, and Sixth Circuits.3 Since we hold that these futures do not constitute capital assets in petitioner’s hands, we do not reach the issue of whether the tran…
• United States v. Garber, 607 F.2d 92 (5th Cir. 1979)
  …taxpayer the burden of coming forward with evidence as to the amount of offsetting expenses, if any”); United States v. Stayback, 3 Cir., 1954, 212 F. 2d 313 (no burden on government to prove defendant’s cost basis in the goods sold), cert. denied, 348 U.S. 911, 75 S.Ct. 289, 99 L.Ed. 714 (1955); United States v. Hornstein, 7 Cir., [*105] 1949, 176 F. 2d 217, 220 (same). See Burnet v. Houston, 283 U.S. 223, 227-28, 51 S.Ct. 413, 415, 75 L.Ed. 991 (1931). Indeed, this court, in United States v. Hiett, 5…
• United States v. Cole, 449 F.2d 194 (8th Cir. 1971)
  …ncy. Cotton v. United States, 361 F. 2d 673, 676 (8 Cir. 1966); Frohmann v. United States, 380 F. 2d 832 (8 Cir. 1967), cert. denied, 389 U.S. 976, 88 S.Ct. 478, 19 L.Ed.2d 469; Clark v. United States, 211 F. 2d 100, 105 (8 Cir. 1954), cert. denied, 348 U.S. 911, 75 S.Ct. 289, 99 L.Ed. 714 (1955). The exercise of this discretion in limiting cross examination will not be reversed unless there has been clear abuse of discretion and a showing of prejudice to the defendants. United States v. Bensinger Co., 43…