green
Positive treatment
1.2 score
Top citers, strongest first. 1 distinct citer.
How cited ↗
discussed
Cited "see"
Schroerlucke v. United States
See Boehm v. Comm’r, 326 U.S. 287, 294 , 66 S.Ct. 120 , 90 L.Ed. 78 (1945) (“Here it was the burden of the taxpayer to establish the fact that there was a deductible loss in 1937.”), reh’g denied, 326 U.S. 811 , 66 S.Ct. 468 , 90 L.Ed. 495 (1946); Krahmer v. United States, 810 F.2d 1145, 1147 (Fed.Cir.1987) (recognizing the difficulty to prove intent using circumstantial evidence in a theft loss deduction ease, but holding that the United States Claims Court did not place too high a burden of proof on a taxpayer to establish that a deductible loss occurred); Jeppsen v. Comm’r, 128 F.…
Retrieving the full opinion text from the archive…
May Department Stores Co., doing business as Famous-Barr Co.
v.
National Labor Relations Board
v.
National Labor Relations Board
No. 39.
Supreme Court of the United States.
Jan 7, 1946.
Cited by 3 opinions | Published