FRASER v. NAUTS

No. 3013.

8 F.2d 106 (1925)

FRASER v. NAUTS, Collector of Internal Revenue.

District Court, N. D. Ohio, W. D.

September 12, 1925.


Attorney(s) appearing for the Case

Fraser, Hiett & Wall and Marshall, Melhorn, Marlar & Martin, all of Toledo, Ohio, for plaintiff.

D. L. Sears, Asst. U. S. Atty., of Toledo, Ohio, and Mr. Ward, Dept. of Internal Revenue, for defendant.


KILLITS, District Judge.

As the government, in this case, to succeed in its defense, must impeach, as in mala fides, a written contract between the plaintiff's testator and the Willys-Overland Company, it is illuminating to advert, at the outset of this memorandum, to the established principle respecting the quantum of proof requisite to such an undertaking; i. e., that the necessary proof, far from a mere preponderance, must be clear and convincing.

As the...

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