BEEKER ET AL.

v.

COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By (49 total)

• Kingsdown Med. Consultants, Ltd. v. Hollister Inc., 863 F.2d 867 (Fed. Cir. 1988)
  …ion, with an intent to deceive, and those two elements, materiality and intent, must be proven by clear and convincing evidence. J.P. Stevens & Co., Inc. v. Lex Tex Ltd,., Inc., 747 F. 2d 1553, 1559, 223 USPQ 1089, 1092 (Fed.Cir.1984), cert. denied, 474 U.S. 822, 106 S.Ct. 73, 88 L.Ed.2d 60 (1985). The findings on materiality and intent are subject to the clearly erroneous standard of Rule 52(a) Fed.R.Civ.P. and are not to be disturbed unless this court has a definite and firm conviction that a mistake has…

  ← 1 / 2 →
• United States v. Donaciano Hernandez-Escarsega, 886 F.2d 1560 (9th Cir. 1989)
  …ed States v. Offices Known as 50 State Distrib. Co., 708 F. 2d 1371, 1374 (9th Cir.1983), cert. denied, 465 U.S. 1021, 104 S.Ct. 1272, 79 L.Ed.2d 677 (1984); see also United States v. McClintock, 748 F. 2d 1278, 1282-83 (9th Cir.1984), cert. denied, 474 U.S. 822, 106 S.Ct. 75, 88 L.Ed.2d 61 (1985). In 50 State, for instance, the affidavit supporting the warrant evidenced a pervasively fraudulent operation that encompassed the entire business located at the premises searched. Id. We upheld the warrant, whi…
• United States v. Laurence John Layton, 855 F.2d 1388 (9th Cir. 1988)
  …ued Rule 801(d)(2)(E) is a question of law we review de novo. United States v. McConney, 728 F. 2d 1195, 1200-01 (9th Cir.) (en banc), cert. denied, 469 U.S. 824 (1984); United States v. McClintock, 748 F. 2d 1278, 1287 (9th Cir.1984), cert. denied, 474 U.S. 822, 106 S.Ct. 75, 88 L.Ed.2d 61 (1985). Statements of a coconspirator qualify as nonhearsay under Rule 801(d)(2)(E) if they were made during the course and in furtherance of a “concert of action” between the declarant and the defendant. United States…