Friedberg v. United States
Friedberg v. United States Holland et ux. v. United States Moore v. Mead's Fine Bread Co. Thomas Rigging Co. v. National Labor Relations Board Hall v. First National Bank of Atlanta, Executor Eistrat v. Brush Industrial Lumber Co. Mezo v. Illinois Dixon v. Illinois Fudge v. California Suttles v. Davis, Commandant, U. S. Disciplinary Barracks
Opinion of the Court
Text extracted by OCR from a scanned original; check the original for exact wording.
ante, p. 142;
ante, p. 121;
ante, p. 115;
ante, p. 871;
ante, p. 896;
ante, p. 896;
ante, p. 899;
ante, p. 901;
ante, p. 901; and ante, p. 903. Petitions for rehearing denied.
How later courts describe this case
Explanatory parentheticals written by citing courts — 6 in all; the most informative distinct ones are shown.
-
(stating that the Commissioner's method of reconstructing income is reasonable if it is "rationally based")
-
(determining that "evidence of a consistent pattern of underreporting large amounts of income" supports "an inference of willfulness")
-
("The bank deposits method of proof is * * * a circumstantial way of establishing unreported income.")
-
("To protect the revenue from those who do not render true accounts, the Government must be free to use all legal evidence available to it in determining whether the story told by the taxpayer's books accurately reflects his financial history" (internal quotation marks omitted))
-
(net worth method of reconstructing income valid)
Cited by 78 cases
View all citing references →- U.S. Courts of Appeals2
- Federal District Courts2
- Federal Specialty Courts67
- State Highest Courts4
- Territorial Courts3
Relies on it most ⓘ
Citing references are not a citator: they show that a later opinion cites this case, not whether it followed, distinguished, or overruled it. Check negative history before relying on this case.