ONE BUICK SEDAN ET AL.

v.

UNITED STATES

Citator

Cited By

• Blair v. Commissioner of Internal Revenue, 91 F.2d 992 (2d Cir. 1937)
  …may be paid, he is under.no duty to charge it off, and the rule is that ordinarily in making this determination he is allowed a fair degree of latitude. Helvering v. Ames, 71 F.(2d) 939 (C.C.A.8); Duffin v. Lucas, 55 F.(2d) 786 (C.C.A.6), cert. den. 287 U.S. 611, 53 S.Ct. 14, 77 L.Ed. 531. But the burden rests on the taxpayer to show that he had substantial reason to believe that eventually payment — partial, at least — A) f the obligation would be made. We think the petitioners have adequately borne this…
• Jones Bros. Bakery, Inc. v. The United States, 411 F.2d 1282 (Ct. Cl. 1969)
  …961 were, to some extent, excessively high. Where the reasonableness of compensation is involved in a tax case, the taxpayer has the burden of proof with respect to this factual issue. Duffin v. Lucas, 55 F. 2d 786, 796 (6th Cir. 1932), cert. den., 287 U.S. 611, 53 S.Ct. 14, 77 L.Ed. 531 (1932); Miles-Conley Co. v. Commissioner of Internal Revenue, 173 F. 2d 958, 960 (4th Cir. 1949). Therefore, it is not inappropriate in the present instance that the plaintiff should be affected adversely by the lack of fu…
• United States v. Thompson, 279 F.2d 165 (10th Cir. 1960)
  …of taxes illegally collected is in the nature of an action for money had and received and is governed by equitable principles. Stone v. White, [*167] 301 U.S. 532, 57 S.Ct. 851, 81 L.Ed. 1265; Duffin v. Lucas, 6 Cir., 55 F. 2d 786, certiorari denied 287 U.S. 611, 53 S.Ct. 14, 77 L.Ed. 531; Ryan v. Alexander, 10 Cir., 118 F. 2d 744, certiorari denied 314 U.S. 622, 62 S.Ct. 72, 86 L.Ed. 500; Perry v. Allen, 5 Cir., 239 F. 2d 107. From this, the United States argues, the taxpayer is not entitled to recover the…