Commissioner of Internal Revenue v. Bain Peanut Co.

On Petition for Rehearing.

HOLMES, Circuit Judge.

In its petition for rehearing, the respondent takes exception to the statement in our opinion that it is never the function of a rebuttable presumption to shift the-burden-of proof, citing Heiner v. Donnan, 285 U. S. 312, 52 S.Ct. 358, 76 L.Ed. 772; but while the language of that opinion at the top of page 329 supports respondent, the decision, itself does not, since the court was dealing with a conclusive presumption. It was not dealing with a rebuttable presumption, and. its statement that the latter had the effect of shifting the burden of…