SCRIPTURE PRESS FOUNDATION

v.

UNITED STATES

Citator

Cited By (26 total)

• Inge Pinebrook v. Pinebrook, 329 So. 2d 343 (Fla. 4th DCA 1976)
  …e examined which have dealt with the problem of acquiring personal jurisdiction over out-of-state residents have all been premised upon personal extraterritorial service,3 e.g., Soule v. Soule, 193 Cal.App.2d 443, 14 Cal.Rptr. 417 (1961), cert. den. 368 U.S. 985, 82 S.Ct. 600, 7 L.Ed.2d 523 (1962); Farah v. Farah, 25 Ill.App.3d 481, 323 N.E. 2d 361 (1975); Hines v. Clendenning, 465 P. 2d 460 (Okl.1970); Mizner v. Mizner, and other cases cited, supra, we see no reason to distinguish between these types of se…
• Bolen Webb and Cornelia Webb v. Commissioner OF Internal Revenue, 394 F.2d 366 (5th Cir. 1968)
  …learly erroneous. Helvering v. Keho, 309 U.S. 277, 60 S.Ct. 549, 84 L.Ed. 751 (1940); Steiner v. Commissioner of Internal Revenue, 7th Cir. 1965, 350 F. 2d 217; Schroeder v. Commissioner of Internal Revenue, 8th Cir. 1961, 291 F. 2d 649, cert. den., 368 U.S. 985, 82 S.Ct. 598, 7 L.Ed.2d 523 (1962); Kenney v. Commissioner of Internal Revenue, 5th Cir. 1940, 111 F. 2d 374.” A summary of the above standards demonstrates their tutorial limitations: We must determine whether it is clearly erroneous that the tax…
• Thomas W. Banks v. Commissioner OF Internal Revenue, 322 F.2d 530 (8th Cir. 1963)
  …Commissioner’s deficiency determinations and, apart from fraud, the taxpayer has the burden of proof. Welch v. Helvering, 290 U.S. 111, 115, 54 S.Ct. 8, 78 L.Ed. 212 (1933); Schroeder v. Commissioner, 291 F. 2d 649, 652 (8 Cir., 1961) , cert. denied 368 U.S. 985, 82 S.Ct. 598, 7 L.Ed.2d 523; Marcella v. Commissioner, 222 F. 2d 878, 881 (8 Cir., 1955). 2. The clearly erroneous standard applies to findings made by the Tax Court. Section 1141(a) of the 1939 Code; Section 7482(a) of the 1954 Code; Rule 52(a),…