Affiliations

• Wood & Ewer Co. v. Ham

  District Court, D. Maine · 1926-09-29 · cited 9×

  This case involved a corporation suing the government to recover additional income taxes assessed and paid under protest for 1919 and 1920, stemming from the IRS's upward adjustments to the company's reported inventory values (by 25 percent) and downward adjustment to its deduction for officers' salaries. The court ruled for the plaintiff, ordering a refund of the $9,256.58 paid, after finding that the company's inventory method substantially complied with the Revenue Act of 1918 and related regulations by valuing items at cost or market (whichever lower) on an item-by-item basis to reflect fair market value, and that the salaries were reasonable compensation for services actually rendered. The core reasoning was that the plaintiff met its burden of proof through uncontradicted testimony from company buyers and competitors showing the valuations and salaries were proper and even favorable to the government in some respects, while the government offered no rebuttal evidence despite opportunities to challenge the details.

  taxesbusiness & regulatory

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• Guimond v. Howes

  District Court, D. Maine · 1925-12-30 · cited 11×

  The case involved petitions for habeas corpus by two Canadian-born individuals ordered deported to Canada by the Department of Labor under the Immigration Act of 1917. The government alleged they had entered the United States without inspection after a trip to Canada and were likely to become public charges, based on the husband's prior and recent convictions for violating liquor laws and the family's receipt of town support during his imprisonments. The court dismissed the writs, holding that the evidence from the administrative hearing was sufficient to support the deportation findings under sections 3 and 19 of the Act, which permit removal within five years of entry for excludable aliens, and that no application had been made for discretionary relief for long-term residents. The petitioners' arguments regarding treaties, naturalization intent, and prior case law were rejected as inapplicable.

  immigrationcriminal lawfederal powerprocedure

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