COMMISSIONER OF INTERNAL REVENUE

v.

HANSEN ET UX.

Citator

Cited By

• Commissioner of Internal Revenue v. Hansen et ux., 360 U.S. 446 (U.S. 1959)
  …tated. The taxpayer sought a redetermination in the Tax Court which, after hearing, sustained the Commissioner, but on taxpayers petition for review the Ninth Circuit reversed, 258 F. 2d 585, and we granted certiorari for the reasons already stated, 358 U. S. 879. Respondent in No. 381, Burl P. Glover (“taxpayer”), during the years 1949, 1950 and 1951 here inyolved, was a motorcar dealer in Pine Bluff, Arkansas, and kept his books and filed his income tax returns on a calendar year accrual basis. He frequen…

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• State Farm Fire & Cas. Co. v. Tashire, 386 U.S. 523 (U.S. 1967)
  …diversity of citizenship. Id., at 619. See, e. g., Haynes v. Felder, 239 F. 2d 868, 872-875 (C. A. 5th Cir. 1957); Holcomb v. Aetna Life Insurance Co., 255 F. 2d 577, 582 (C. A. 10th Cir.), cert. denied sub nom. Fleming v. Aetna Life Insurance Co., 358 U. S. 879 (1958); Cramer v. Phoenix Mut. Life Ins. Co., 91 F. 2d 141, 146-147 (C. A. 8th Cir.); cert. denied, 302 U. S. 739 (1937); Commercial Union Insurance Co. of New York v. Adams, 231 F. Supp. 860, 863 (D. C. S. D. Ind. 1964); 3 Moore, Federal Practice ¶…
• Friedel v. City OF Madison, 832 F.2d 965 (7th Cir. 1987)
  …have by their very nature considerable probative value, e.g., Morrison v. Walker, 404 F. 2d 1046 (9th Cir.1968); H.B. Zachry Co. v. O’Brien, 378 F. 2d 423 (10th Cir.1967); Holcomb v. Aetna Life Insurance Co., 255 F. 2d 577 (10th Cir.), cert. denied, 358 U.S. 879, 79 S.Ct. 118, 3 L.Ed.2d 110 (1958), and thus, when combined with other telling evidence may in particular cases, such as this one, allow the grant of summary judgment even where motive is at issue by establishing that even after all inferences are…