CHOTIN, EXECUTOR

v.

UNITED STATES

Citator

Cited By (13 total)

• United States v. Miller, 545 F.2d 1204 (9th Cir. 1976)
  …rporation, he cannot readily expect a court to disregard the situation which he has created when it becomes inconvenient for him. Cf. Harrison Property Management Co., Inc. v. United States, 475 F. 2d 623, 626-27, 201 Ct.Cl. 77 (1973), cert. denied, 414 U.S. 1130, 94 S.Ct. 868, 38 L.Ed.2d 754 (1974). Second, Miller has admitted that he ordered the “scrambling” of the corporate books so that one cannot tell from the records exactly what the payments were intended to be. When the taxpayer has by his own wrong…
• Nat'l Labor Relations Bd. v. Vegas VIC, Inc., 546 F.2d 828 (9th Cir. 1976)
  …ating the credibility of the witnesses and the weight to be given their testimony. Universal Camera Corp. v. NLRB, 340 U.S. 474, 488, 71 S.Ct. 456, 95 L.Ed. 456 (1951); NLRB v. Tri-State Stores, Inc., 477 F. 2d 204, 206 (9th Cir. 1972), cert. denied 414 U.S. 1130, 94 S.Ct. 868, 38 L.Ed.2d 754 (1974). [*829] Here substantial evidence on the record as a whole supports the Board’s findings that the employer violated the Labor Relations Act by (1) insisting upon a representation election before bargaining with t…
• Roccaforte v. Commissioner OF Internal Revenue, 708 F.2d 986 (5th Cir. 1983)
  …ourt affirmed, describing the district court’s reasons as “well-stated.” Collins v. United States, 514 F. 2d 1282, 1283 & n. 2 (5th Cir.1975). Similarly, in Harrison Property Management Co. v. United States, 475 F. 2d 623 (Ct.Cl.1973), cert. denied 414 U.S. 1130, 94 S.Ct. 868, 38 L.Ed.2d 754 (1974), three individuals formed a corporation in which they owned all the stock. They transferred title to some oil properties to this corporation, retaining beneficial ownership. The Court of Claims found that the cor…