COMMISSIONER OF INTERNAL REVENUE

v.

COOPER ET AL.

Citator

Cited By

• Johnson v. Artim Transp. Sys., Inc., 826 F.2d 538 (7th Cir. 1987)
  …fact and that the judge rejected conflicting testimony as unreliable. NLRB v. Alterman Transport Lines, 587 F. 2d 212, 216 n. 2 (5th Cir.1979); Ruby v. American Airlines, Inc., 329 F. 2d 11, 14 (2d Cir.1964), vacated on other grounds, 381 U.S. 277, 85 S.Ct. 1456, 14 L.Ed.2d 430 (1965). The judge justifiably could have determined that Johnson’s testimony was unreliable or not probative. Regarding Johnson’s alleged conversations with Porter, Porter denied at trial having had any such conversations with John…
• Nat'l Labor Relations Bd. v. Alterman Transp. Lines, Inc., 587 F.2d 212 (5th Cir. 1979)
  …his somehow affects the scope of our review. We do not consider the making of such detailed findings necessary or desirable in every case. See Ruby v. American Airlines, Inc., 2 Cir., 1964, 329 F. 2d 11, vacated on other grounds, 1965, 381 U.S. 277, 85 S.Ct. 1456, 14 L.Ed.2d 430. The Master made specific findings on the factual issues he thought dispositive, and other of his findings may be inferred from his conclusions. . We defer discussion of our reasons for rejecting the Master’s finding of ultimate fac…
• United States v. McCASKILL, 676 F.2d 995 (4th Cir. 1982)
  …, 386 U.S. 982, 87 S.Ct. 1286, 18 L.Ed.2d 229; United States v. Bryant, supra, 612 F. 2d 803; United States v. Graydon, 429 F. 2d 120, 123-24 (4th Cir. 1970); United States v. Jones, 340 F. 2d 599, 600 (4th Cir. 1965), cert. dismissed, 381 U.S. 907, 85 S.Ct. 1456, 14 L.Ed.2d 430; United States v. Lawrenson, 298 F. 2d 880, 884 (4th Cir. 1962), cert. denied, 370 U.S. 947, 82 S.Ct. 1594, 8 L.Ed.2d 812; United States v. Gerald, 624 F. 2d 1291, 1300 (5th Cir. 1980), cert. denied, 450 U.S. 920, 101 S.Ct. 1369, 67…

Authorities Cited

• Paragon Jewel Coal Co., Inc. v. Commissioner of Internal Revenue, 380 U.S. 624 (U.S. 1965)