PREFERRED INSURANCE CO. ET AL.

v.

UNITED STATES

Citator

Cited By

• Carlos and Jacqueline Marcello v. Commissioner OF Internal Revenue, 380 F.2d 499 (5th Cir. 1967)
  …Tax Fraud and Tax Evasion § 8.2-3. See Niles Bement Pond Co. v. United States, 1930, 281 U.S. 357, 50 S.Ct. 251, 74 L.Ed. 901. . Boynton v. Pedrick, 2 Cir. 1955. 228 F. 2d 745, cert. den., 351 U.S. 93S, 76 S.Ct. 835. 100 L.Ed. 1465, rehearing den., 351 U.S. 990, 76 S.Ct. 1046, 100 L.Ed. 1503; Jacobs v. United States, 1954, 126 F.Supp. 154, 159, 131 Ct.Cl. 1. See 10 Mertens, Law of Federal Income Taxation § 55.-25; Balter, Tax Fraud and Tax Evasion §§ 8.2-3, 10.4 — 4. Cf. Helvering v. Mitchell, 1938, 303 U.…
• United States v. Ohio Power Co., 353 U.S. 98 (U.S. 1957)
  …d, 348 U. S. 960; Jones v. Lykes Bros. S. S. Co., 348 U. S. 960; Lopiparo v. United States, 349 U. S. 969; Mondakota Gas Co. v. Montana-Dakota Utilities Co., 349 U. S. 969; Zientek v. Reading Co., 350 U. S. 960; Preferred Ins. Co. v. United States, 351 U. S. 990; International Molders & Foundry Workers v. Western Foundry Co., 352 U. S. 860; Fairmont Aluminum Co. v. Commissioner, 352 U. S. 913; Bernstein v. United States, 352 U. S. 977; Mekolichick v. United States, 352 U. S. 977; Consolidated Edison Co. of…
• Olshausen v. Commissioner OF Internal Revenue, 273 F.2d 23 (9th Cir. 1959)
  …tutional infirmity in presuming the second fact from the first, thus putting the burden of proof on the protestant. See Boynton v. Pedrick, 2 Cir., 1955, 228 F. 2d 745, certiorari denied, 351 U.S. 938, 76 S.Ct. 835, 100 L.Ed. 1465, rehearing denied, 351 U.S. 990, 76 S.Ct. 1046, 100 L.Ed. 1503, and see also Helvering v. Taylor, 1935, 293 U.S. 507, 515, 55 S.Ct. 287, 79 L.Ed. 623. An almost impossible burden would be placed on the government if it had to prove willful neglect by evidence in addition to a tax…