CLEVELAND

v.

ILLINOIS

Citator

Cited By (21 total)

• United States v. Janis, 428 U.S. 433 (U.S. 1976)
  …d without any foundation. The courts then appear to apply the rule of the Taylor case. See United States v. Rexach, 482 F. 2d 10, 16-17, n. 3 (CA1), cert. denied, 414 U. S. 1039 (1973); Pizzarello v. United States, 408 F. 2d 579 (CA2), cert. denied, 396 U. S. 986 (1969); Suarez v. Commisioner, 58 T. C. 792, 814-815 (1972). But cf. Compton v. United States, 334 F. 2d 212, 216 (CA4 1964). Certainly, proof that an assessment is utterly without foundation is proof that it is arbitrary and erroneous. For purpose…

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• United States v. Odell Marshall, 526 F.2d 1349 (9th Cir. 1975)
  …F. 2d 127, 130-31 (5th Cir. 1974), Willits v. Richardson, 497 F. 2d 240, 245-46 (5th Cir. 1974), Lucia v. United States, 474 F. 2d 565, 573-75 (5th Cir. 1973) (en banc), and Pizzarello v. United States, 408 F. 2d 579, 583-84 (2d Cir.), cert. denied, 396 U.S. 986, 90 S.Ct. 481, 24 L.Ed.2d 450 (1969), with Lewis v. Sandler, 498 F. 2d 395, 398-99 (4th Cir. 1974). We need not decide whether the tax collection was enjoinable, however, because such a request is inappropriate in a criminal trial. Marshall cites n…
• Gerardo v. Commissioner OF Internal Revenue, 552 F.2d 549 (3d Cir. 1977)
  …rly subject to the usual rule with respect to the burden of proof in tax cases.” See United States v. Janis, 428 U.S. 433, 441, 96 S.Ct. 3021, 3026, 49 L.Ed.2d 1046 (1976). In Pizzarello v. United States, 408 F. 2d 579 (2d Cir. 1969), cert. denied, 396 U.S. 986, 90 S.Ct. 481, 24 L.Ed.2d 450 (1970), the Second Circuit considered a situation involving an assessment of gambling income where no rational foundation for the assessment had been established. Pizzarello involved a suit to enjoin the levy of a jeopa…