ROMM

v.

COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By

• Beck v. The United States, 305 F.2d 595 (10th Cir. 1962)
  …instructions may not be determined by the giving, or the failure to give, any one or more instructions. To make this determination, all of the instructions given must be viewed as a whole. Walters v. United States, 9 Cir., 256 F. 2d 840, cert. den. 358 U.S. 833, 3 L.Ed.2d 70, 79 S.Ct. 54. At the outset, the trial court, with care, explained to the jury each of the 13 Counts of the indictment, setting out clearly the specific fraudulent representations alleged and relied upon by the government and the nece…
• Barryhill v. The United States, 300 F.2d 690 (8th Cir. 1962)
  …w. In any consideration of appellant’s assignments of error it should be recalled to mind: The findings of the District Court as made are presumptively correct. McMahon v. City of Dubuque, Iowa, 255 F. 2d 154 (8 Cir., 1958), cert. den. 79 S.Ct. 53, 358 U.S. 833, 3 L.Ed.2d 70. In a case tried before a court, without a jury, the reviewing court must take that view of the evidence most favorable to the prevailing party. Wilson v. New York Life Ins. Co., 250 F. 2d 649 (8 Cir., 1958). A District Court’s fact fi…
• Est. of Hutchen Upshaw v. Commissioner OF Internal Revenue, 416 F.2d 737 (7th Cir. 1969)
  …per returns and keeping proper records. We hold, therefore, that the Tax Court did not err in accepting the Commissioner’s computation of the taxpayers’ net worth. Romm v. Commissioner of Internal Revenue, 255 F. 2d 698 (C.A.4, 1958), cert. denied, 358 U.S. 833, 79 S.Ct. 54, 3 L.Ed.2d 70 (1958); Schultz [*744] v. Commissioner of Internal Revenue, 278 F. 2d 927, 931-88 (C.A.5, 1960). Finally, we find no merit in appellants’ contention that the Tax Court erred in not determining whether the rule of collater…