Cohen v. Secretary of War
United States Tax Court
Petitioner's excessive profits for 1942 held, on record, to be the amount originally determined by respondent, petitioner not having sustained its burden of proving that respondent erred in his original determination, and respondent not having sustained his burden of proving, as alleged in his answer, that petitioner had additional excessive profits for the year in question.
1Opinion of the Court
OPINION.
Opper, Judge:
Disposition of the ultimately contested issue of whether and to what extent petitioner’s profits from war contracts were excessive seems to us to be dictated in this proceeding by application of the principle of burden of proof. The Under Secretary of War determined that petitioner’s profits were excessive to the extent of $32,000. The claim that they were not, in that or any amount, is made in the petition filed here. Respondent now seeks to have the amount increased to $43,000. This claim was made by answer as required by our Rules of Practice (Rule 64-III). The rules…
2Cases cited2 opinions
- Pennsylvania Railroad v. ChamberlainSupreme Court of the United States · 1933
- Stein Bros. Mfg. Co. v. Secretary of WarUnited States Tax Court · 1946
3Cited by44 opinions
- Lichter v. United StatesSupreme Court of the United States · 1948
- Lykes Bros. Steamship Co. v. United StatesUnited States Court of Claims · 1972
- Greaves v. War Contracts Price Adjustment BoardUnited States Tax Court · 1948
- Bass v. StimsonUnited States Tax Court · 1953
- Vaughn Machinery Co. v. Renegotiation BoardUnited States Tax Court · 1958
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