DEAL ET AL.

v.

NELSON ET AL.

Citator

Cited By (11 total)

• United States v. Bessesen, 433 F.2d 861 (8th Cir. 1970)
  …95 U.S. 784, 89 S.Ct. 2056, 23 L.Ed.2d 707 (1969), and “the danger that adverse, collateral legal consequences might flow from a failure to rule on this allegation is remote,” Kauffmann v. United States, 414 F. 2d 1022 (8th Cir. 1969), cert. denied, 397 U.S. 962, 90 S.Ct. 995, 25 L.Ed.2d 254 (1970). We have carefully reviewed the record and the defendant’s remaining contentions. We conclude that the defendant received a trial free of prejudicial error. The conviction is affirmed. . We think that under Rei…
• United States v. Morton, 483 F.2d 573 (8th Cir. 1973)
  …6, 23 L.Ed.2d 707 (1969), and there has been no showing that “* * * adverse collateral legal consequences might flow from a failure to rule on [this] allegation. * * * ” Kauffmann v. United States, 414 F. 2d 1022, 1025 (8th Cir. 1969), cert. denied, 397 U.S. 962, 90 S.Ct. 995, 25 L.Ed.2d 254 (1970). REMARKS OF ASSISTANT U. S. ATTORNEY On direct examination of government witness, Guy Preston Biggs, another co-conspirator who was not indicted, the record reflects the following: “MR. CARPENTER: If the Court…
• Avco DELTA Corp. Canada Ltd. v. United States, 540 F.2d 258 (7th Cir. 1976)
  …Government has the burden of proving fraud by clear and convincing evidence, the findings of fraud by the trier of fact must be affirmed unless clearly erroneous. Estate of Upshaw v. Commissioner, 416 F. 2d 737, 740-41 (7th Cir. 1969), cert, denied, 397 U.S. 962, 90 S.Ct. 993, 25 L.Ed.2d 254 (1970). The taxpayer has the burden to show an assessment is incorrect. United States v. Lease, 346 F. 2d 696 (2d Cir. 1965). A general denial of liability is insufficient to meet the taxpayer’s burden. United States v.…