Appeals of Kerr
United States Board of Tax Appeals
1Dissent
Phillips,
dissenting: Upon the hearing of this proceeding a conflict developed in the testimony of the witnesses as to what happened at the Chase National Bank on August 21. Having heard the witnesses, considered the weight to be given their testimony, the probabilities of the situation, and the extent to which their testimony checks into the time which was taken up by the transactions, I find myself unable to accept the version which has been incorporated into the findings of fact. In such circumstances I must, most reluctantly, record my dissent from the findings so far as they relate to…
2Cases cited7 opinions
- Thatcher v. PowellSupreme Court of the United States · 1821
- Williams v. Peyton's LesseeSupreme Court of the United States · 1819
- Ronkendorff v. Taylor's LesseeSupreme Court of the United States · 1830
- Early v. DoeSupreme Court of the United States · 1854
- United States v. Pacific RailroadU.S. Circuit Court for the District of Eastern Missouri · 1880
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