FAIRFAX AUTO PARTS, INC., ET AL.

v.

COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By (67 total)

• United States v. Vogel Fertilizer Co., 455 U.S. 16 (U.S. 1982)
  …xpayers involved have drawn support from precisely the same portions of the Treasury Department proposals. Compare Fairfax Auto Parts of Northern Virginia, Inc. v. Commissioner, 65 T. C. 798, 803-804 (1976), rev’d, 548 F. 2d 501 (CA4), cert. denied, 434 U. S. 904 (1977), with 65 T. C., at 809-810 (dissenting opinion). See also Allen Oil Co. v. Commissioner, 614 F. 2d 336, 340, n. 4 (CA2 1980).…
• United States v. Graham Lee Kendall, 766 F.2d 1426 (10th Cir. 1985)
  …oof of motive, opportunity, intent, preparation, plan, knowledge, identity, or absence of mistake or accident. Id.; United States v. Biswell, 700 F. 2d 1310, 1317 (10th Cir.1983); United States v. Nolan, 551 F. 2d 266, 270 (10th Cir.), cert. denied, 434 U.S. 904, 98 S.Ct. 302, 54 L.Ed.2d 191 (1977); United States v. Freeman, 514 F. 2d 1184, 1189-90 (10th Cir.1975); United States v. Parker, 469 F. 2d 884, 889 (10th Cir.1972). In Nolan, we enumerated some guidelines to test whether evidence of such crimes or…
• United States v. Bridwell, 583 F.2d 1135 (10th Cir. 1978)
  …prove, among other things, motive, intent, opportunity, and knowledge. E. g., United States v. Waldron, 10 Cir., 568 F. 2d 185, cert. denied, 434 U.S. 1080, 98 S.Ct. 1276, 55 L.Ed.2d 788; United States v. Nolan, 10 Cir., 551 F. 2d 266, cert. denied, 434 U.S. 904, 98 S.Ct. 302, 54 L.Ed.2d 191; United States v. Burkhart, 10 Cir., 458 F. 2d 201. The admission of such evidence is a matter within the trial court’s discretion and requires a balancing of the probative value against the prejudicial effect. See Unit…