HARTFORD ACCIDENT & INDEMNITY CO.

v.

LIZZA & SONS, INC., ET AL.

Citator

Cited By

• Rockwell v. Commissioner OF Internal Revenue, 512 F.2d 882 (9th Cir. 1975)
  …n in favor of the Commissioner, the taxpayer must still carry his ultimate burden of proof or persuasion. Brumley-Donaldson, supra; American Pipe and Steel Corp. v. Commissioner of Internal Revenue, 9 Cir., 1957, 243 F. 2d 125, 126-27, cert. denied, 355 U.S. 906, 78 S.Ct. 333, 2 L.Ed.2d 261. See also United States v. Rexach, 1 Cir., 1973, 482 F. 2d 10, 16-17 n. 3, cert. denied, 414 U.S. 1039, 94 S.Ct. 540, 38 L.Ed.2d 330. Second, Rockwell’s reliance on our decisions in Herbert v. Commissioner of Internal R…
• Ditmars v. Commissioner OF Internal Revenue, 302 F.2d 481 (2d Cir. 1962)
  …t are “personal” expenses whose deduction is forbidden by § 262, even though the litigation might be detrimental to the taxpayer’s profit-seeking activities; such is the teaching of Bonney v. C. I. R., 247 F. 2d 237, 239-240 (2 Cir.), cert. denied, 355 U.S. 906, 78 S.Ct. 333, 2 L.Ed.2d 261 (1957), and Lewis v. C. I. R., 253 F. 2d 821, 825 (2 Cir. 1958). However, the claim relating to the Gray stock differs from those asserted in Bonney and Lewis in that it sprang from Ditmars’ profit-seeking activities.…
• Bow Herbert and Nancy Herbert v. Commissioner OF Internal Revenue, 377 F.2d 65 (9th Cir. 1966)
  …the Commissioner is presumptively correct. The taxpayer then has the burden of overcoming this presumption by a preponderance of the evidence. American Pipe and Steel Corp. v. Commissioner of Internal Revenue, 243 F. 2d 125 (9th Cir.), cert. denied, 355 U.S. 906, 78 S.Ct. 333, 2 L.Ed.2d 261 (1957). When the taxpayer has overcome the presumption by competent and relevant evidence, the presumption disappears and drops out of the case. J. M. Perry & Co., Inc. v. Commissioner of Internal Revenue, 120 F. 2d 123,…