BARNES

v.

REDERI A/B FREDRIKA ET AL.

Citator

Cited By

• Thor Power Tool Co. v. Commissioner of Internal Revenue, 439 U.S. 522 (U.S. 1979)
  …. Corp. of N. C. v. United States, 428 F. 2d 451, 453 (CA4), cert. denied, 400 U. S. 957 (1970); United States v. Haskel Engineering & Supply Co., 380 F. 2d 786, 789 (CA9 1967); Patterson v. Pizitz, Inc., 353 F. 2d 267, 270 (CA5 1965), cert. denied, 383 U. S. 910 (1966); Ehlen v. United States, 163 Ct. Cl. 35, 42, 323 F. 2d 535, 539 (1963); James A. Messer Co. v. Commissioner, 57 T. C. 848, 864r-865 (1972). Atlantic Discount Co. v. United States, 473 F. 2d 412, 414-415 (CA5 1973) (citing cases); Consolidate…
• Bolen Webb and Cornelia Webb v. Commissioner OF Internal Revenue, 394 F.2d 366 (5th Cir. 1968)
  …osses, it does indicate a reluctance to grant liberal income deductions several years after the fact. See also Marcello v. C.I.R., 5 Cir. 1967, 380 F. 2d 494, 496-497; Patterson v. Pizitz, Inc., 5 Cir. 1965, 353 F. 2d 267, 269-270, cert. den., 1966, 383 U.S. 910, 86 S.Ct. 895, 15 L.Ed.2d 666. Cf. Anderson v. C.I.R., 5 Cir. 1957, 250 F. 2d 242, cert. den., 1958, 356 U.S. 950, 78 S.Ct. 915, 2 L.Ed.2d 844. Comparison with 1956-57 deficiency. Webb urges that the Tax Court ignored the conduct of his business in…
• The Bus. Dev. Corp. of N.C. v. United States, 428 F.2d 451 (4th Cir. 1970)
  …of discretion. Conceding arguendo that opinion evidence was admissible, we find it wholly failed to establish that the Commissioner was unreasonable or violated his discretion. See Patterson v. Pizitz, Inc., 353 F. 2d 267 (5 Cir. 1965), cert. denied 383 U.S. 910, 86 S.Ct. 895, 15 L.Ed.2d 666 (1966). The Government’s motion was the equivalent of a request for a directed verdict. A direction should be granted where there is “no substantial evidence to support” the verdict asked of the jury. Hawkins v. Sims,…