COCHRANE

v.

CONTE ET AL.

Citator

Cited By (14 total)

• United States v. Balzano, 916 F.2d 1273 (7th Cir. 1990)
  …89 F. 2d 679, 686 (7th Cir.1982) (Citations omitted)). We went on to point out that: “ ‘The mere possibility of a co-defendant's testimony is insufficient grounds for a severance.’ United States v. Kord, 836 F. 2d 368, 373 (7th Cir.), cert. denied, 488 U.S. 824, 109 S.Ct. 72, 102 L.Ed.2d 49 (1988). ‘To justify severance, a defendant must provide some support, such as an affidavit or recorded testimony, that his co-defendant would testify in a man [*1284] ner which would exculpate him. Severance cannot be g…
• Casebeer v. Commissioner OF Internal Revenue, 909 F.2d 1360 (9th Cir. 1990)
  …We have jurisdiction pursuant to 26 U.S.C. § 7482(a)(1). STANDARD OF REVIEW We review the tax court’s ultimate conclusion that the transactions were shams for clear error.6 Sochin v. Commissioner, 843 F. 2d 351, 353, 355 (9th Cir.), cert. denied, 488 U.S. 824, 109 S.Ct. 72, 102 L.Ed.2d 49 (1988); Bail Bonds by Marvin Nelson, Inc. v. Commissioner, 820 F. 2d 1543, 1548 (9th Cir.1987). “The clearly erroneous standard is particularly appropriate when, in instances such as this, the sham determination is base…
• Jacobson v. Commissioner OF Internal Revenue, 915 F.2d 832 (2d Cir. 1990)
  …ses lacked economic substance is a finding of fact to be reviewed for clear error, the legal standard applied by the Tax Court in making this determination is reviewed de novo. See Sochin v. Commissioner, 843 F. 2d 351, 353 (9th Cir.), cert. denied, 488 U.S. 824, 109 S.Ct. 72, 102 L.Ed.2d 49 (1988); see also Bailey v. Commissioner, 912 F. 2d 44, 47 (2d Cir.1990); American Realty Trust v. United States, 498 F. 2d 1194, 1198 (4th Cir.1974). The question whether a transaction is devoid of economic substance i…