ELLINGER

v.

PEPERSACK, WARDEN

Citator

Cited By

• Goodman v. United States, 369 F.2d 166 (9th Cir. 1966)
  …the court to quash the subpoena only if it is unreasonable and oppressive. The burden of showing that a subpoena is unreasonable and oppressive is upon the party to whom it is directed. Sullivan v. Dickson, 283 F. 2d 725 (9th Cir.1960), cert. denied 366 U.S. 951, 81 S.Ct. 1906, 6 L.Ed.2d 1243 (1961). Although the trial court gave no reasons for quashing the subpoenas, we must assume that he did so because he found them to be unreasonable and oppressive.1 Pursuant to Rule 52(a) of the Federal Rules of Civil…
• Waterman v. The United States, 419 F.2d 845 (Ct. Cl. 1969)
  …concept” which in certain cases would permit transactions which would otherwise fall within the literal definition of a capital asset to be considered instead as ordinary income. United States v. Rogers, 286 F. 2d 277 (6th Cir. 1961), cert. denied, 366 U.S. 951, 81 S.Ct. 1902, 6 L.Ed.2d 1243, reh. denied, 368 U.S. 870, 82 S.Ct. 27, 7 L.Ed. 2d 71, illustrates the converse of Corn Products: taxpayer, a cattle dealer, bought and sold futures in other commodities with the idea that somehow he was hedging. The…
• Dial v. Comm'r Internal Revenue Serv., 968 F.2d 898 (9th Cir. 1992)
  …ofits from the trading. The contracts accordingly were capital assets even under a broad reading of Corn Products. See, e.g., Day v. U.S., 734 F. 2d 375, 376-77 (8th Cir.1984); United States v. Rogers, 286 F. 2d 277, 280-82 (6th Cir.), cert. denied, 366 U.S. 951, 81 S.Ct. 1902, 6 L.Ed.2d 1243 (1961); see also Faroll v. Jarecki, 231 F. 2d 281, 288 (7th Cir.), cert. denied, 352 U.S. 830, 77 S.Ct. 45, 1 L.Ed.2d 51 (1956). Dial’s argument based on Corn Products and its progeny therefore fails. As an alternativ…