Legal Opinion
In Re Gorgeous Blouse Co.
District Court, S.D. New York
Decided July 24, 1952PublishedCited by 22 opinions
1Opinion of the Court
WEINFELD, District Judge.
The debtor seeks to review a Referee’s order denying its motion to expunge a portion of a tax claim filed by the United States. The total proof of claim filed by the Government amounts to $4994.13 of which $3261.05, based upon deductions by debtor for travelling, entertainment and general business expenses for the years 1945, 1946 and 1947, is at issue.
There is no doubt that the burden of establishing the claim rests upon the Government. The filing of a sworn proof Of claim is sufficient to establish a prima facie case. It “compels the objector to go forward and…
2Cases cited7 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Rugel v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1942
- In Re Clayton MagazinesCourt of Appeals for the Second Circuit · 1935
- In Re Lang Body Co.Court of Appeals for the Sixth Circuit · 1937
- In Re BradleyDistrict Court, S.D. New York · 1926
2 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Raleigh v. Illinois Department of RevenueSupreme Court of the United States · 2000
- In Re PremoUnited States Bankruptcy Court, E.D. Michigan · 1990
- In Re Avien, Inc.District Court, E.D. New York · 1975
- In Re St. Johnsbury Trucking Co. Inc.United States Bankruptcy Court, S.D. New York · 1997
- Abel v. United States (In Re Abel)District Court, E.D. Pennsylvania · 1996
17 more not listed; retrieve them via the Exa API.