REESE

v.

LOUISIANA

Citator

Cited By

• Sec. & Exch. Comm'n v. Goldfield Deep Mines Co. OF Nev., 758 F.2d 459 (9th Cir. 1985)
  …iminary injunction, the district court found their testimony incredible, a finding which we accept as correct. See Dunn v. Trans World Airlines, 589 F. 2d 408, 414 (9th Cir.1978); DeWelles v. United States, 378 F. 2d 37, 39 (9th Cir.), cert. denied, 389 U.S. 996, 88 S.Ct. 501, 19 L.Ed.2d 494 (1967). In light of this evidence, the court’s finding that the notes were executed in 1983 “as a ruse to milk the cash from the Goldfield and AAA Financial bank accounts” was not clearly erroneous. We therefore affirm…
• Smith v. Commissioner OF Internal Revenue, 800 F.2d 930 (9th Cir. 1986)
  …nadequate. As the trial court is not compelled to accept even uncontroverted testimony when it doubts the credibility of a witness, see Ruark v. C.I.R., 449 F. 2d 311, 312 (9th Cir.1971); DeWelles v. C.I.R., 378 F. 2d 37, 39 (9th Cir.) cert. denied, 389 U.S. 996, 88 S.Ct. 501, 19 L.Ed.2d 494 (1967), the finding that the taxpayers did not meet their burden on the issue was not erroneous. In sum, the Tax Court committed no error in finding that the taxpayers failed to meet their burden of establishing the se…
• Mulvania v. Commissioner OF Internal Revenue, 769 F.2d 1376 (9th Cir. 1985)
  …81 T.C. 65 (1983). Second, a notice of deficiency mailed to a taxpayer’s last known address is valid under § 6212(b)(1) regardless of when the taxpayer eventually receives it. DeWelles v. United States, 378 F. 2d 37, 39-40 (9th Cir.), cert. denied, 389 U.S. 996, 88 S.Ct. 501, 19 L.Ed.2d 494 (1967). Third, an erroneously addressed and undelivered registered notice of deficiency is not valid under either § 6212(a) or 6212(b)(1) even if the Commissioner also sends a copy of the notice by regular mail to the…