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· 2/7/1930

Blodget v. Commissioner

Citations

  • 18 B.T.A. 1050

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

  • “Nevertheless, in some 3 circumstances an inference as to the past existence of a state of facts may be proper, as 4 where the present condition is one that ordinarily would not exist unless it had also existed 5 at the time as to which the presumption is invoked.”

Source: CourtListener parenthetical corpus (CC0).

Judges: Smith

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