(Download) "Commissioner of Internal Revenue v. Bain Peanut Co." by United States Court of Appeals for the Fifth Circuit # Book PDF Kindle ePub Free

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eBook details

• Title: Commissioner of Internal Revenue v. Bain Peanut Co.
• Author : United States Court of Appeals for the Fifth Circuit
• Release Date : January 14, 1943
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 66 KB

Description

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 proof was dictum.

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