CLUCK ET AL.

v.

COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By

• Rockwell v. Commissioner OF Internal Revenue, 512 F.2d 882 (9th Cir. 1975)
  …erbert v. Commissioner of Internal Revenue, 9 Cir., 1967, 377 F. 2d 65, 69; Clark v. Commissioner of Internal Revenue, 9 Cir., 1959, 266 F. 2d 698, 706; Niederkrome v. Commissioner of Internal Revenue, 9 Cir., 1959, 266 F. 2d 238, 241, cert. denied, 359 U.S. 945, 79 S.Ct. 725, 3 L.Ed.2d 678, and Cohen v. Commissioner of Internal Revenue, 9 Cir., 1959, 266 F. 2d 5, 11, is misplaced. To the extent that these cases indicate that, when the taxpayer satisfies his burden of production, the ultimate burden of pers…
• United States v. Moreno L. Keplinger, 776 F.2d 678 (7th Cir. 1985)
  …on. Although interoffice memoranda are sometimes excluded where they are not created in the course of regularly conducted business activity, see, e.g., Niederkrome v. Commissioner of Internal Revenue, 266 F. 2d 238, 242 (9th Cir.1958), cert. denied, 359 U.S. 945, 79 S.Ct. 725, 3 L.Ed.2d 678 (1959), they are, not surprisingly, admissible where they are created in the regular course of business, see, e.g., United States v. McGrath, 613 F. 2d 361, 367-68 (2d Cir.1979), cert. denied, 446 U.S. 967, 100 S.Ct. 294…
• United States v. Lease, 346 F.2d 696 (2d Cir. 1965)
  …liability and thus tending to rebut the presumption of correctness attaching to the assessment. See Niederkrome v. Commissioner of Internal Revenue, 266 F. 2d 238, 241 (9th Cir. 1958), cert. denied sub nom. Royce v. Commissioner of Internal Revenue, 359 U.S. 945, 79 S.Ct. 725, 3 L.Ed.2d 678 (1959); cf. Flomarcy v. Commissioner of Internal Revenue, 324 F. 2d 730 (2d Cir. 1963). As a plaintiff or petitioner, he would also have had the burden of persuading the trier by a preponderance of the evidence that th…