United Fruit Co. v. United States

Reed, Justice (Ret.),

sitting by designation, dissenting:

Although the burden need not be carried by precise methods of proof, it falls upon the plaintiff to establish a reasonable basis for determining the amount due.1 While neither records of the weight of empty air mail sack shipments on plaintiff’s boats for the period in question, nor a separate tariff for empty air mail sacks exists, it seems to me a reasonable approximation of the service rendered can be reached from the facts in the record.

To reach the closest approximation of a fair charge I would remand to the Commissioner with…