STATE BOARD OF EQUALIZATION,CALIFORNIA COURT OF APPEAL,DECISIONS,CALIFORNIA,CASE LAW,CALIFORNIA LAW,US LAW,LOG IN,SIGN,FIND,LAWYER,RESEARCH,THE LAW,LAW SCHOOLS,LAWS,NEWSLETTERS,LEGAL,MARKETING,CAL APP,VOLUME,FREE DAILY,OPINIONS,ANNOTATE,CASE,NOV 14,FRANK,RESPONDENT,COUNSEL,JAMES,WOOD,EDMUND G BROWN,ATTORNEY GENERAL,JAMES E,SABINE,EDWARD,DEPUTY,ATTORNEYS GENERAL,OPINION,APPEAL,PLAINTIFF,JUDGMENT,DISMISSAL,ORDER,MOTION,NONSUIT,ACTION,SALES TAXES,INTEREST,RETAILER,FILED,SALES TAX,RETURNS,DEFENDANT,FOR EACH,PERIOD,FEBRUARY 1,JUNE 30,PAID,THE RETURNS,DECEMBER 20,REVENUE,TAXATION,CODE,DETERMINED,DEFICIENCY,NOTICE,TAXES,TOTAL,SUM OF,PLUS,PENALTY,25 PER,CENT,FRAUD,TAX CODE,PETITION,HEARING,JUNE 16,TAX,CHANGE,JUNE 23,ADDING,JUNE 26,PROTEST,AMOUNT,BY LAW,CLAIM,DENIED,INSTITUTED,THE COMPLAINT,ALLEGED,THE ANSWER,INTENTIONAL,INTENT,SALES,USE TAX,LAW,AMENDMENTS,RULES,REGULATIONS,EXACT,UNDERSTATEMENT,SEPTEMBER 30,CANNOT,PRECISELY,REASON,COMPLETE,504 RECORDS,AVAILABLE,INFORMATION AND BELIEF,EXCEED,DEFICIENCY OF,THE TRIAL,LESS THAN,THE CLAIM,STATUTORY,THE ACTION,EVIDENCE,IN RESPONSE,QUESTION,THE COURT,REST,THE DETAIL,TABULAR,MATERIAL,DISTINGUISHES,MUST,PERIODS,PRIOR,TO OCTOBER,THE AUTHORITY,BOARD,AUTHORITY,DETERMINE,UNLESS,GOES,IMPOSITION,THE PENALTY,THE LIKE,FINDING,PREVIOUS,SAYS,ENTITLED,RECOVER,LIABILITY,STATUTE OF LIMITATIONS,OCTOBER 1,PROVE,STATUTE,OF 10,LIMITATIONS,APPLY,FOR ALL,THEREFORE IT,LEGALLY,NEVER,PRESUMED,THEREFORE,THE BURDEN,PROVE IT,DONE,NOTHING,CARRY,THE DEFENDANT,ASSESSMENT,VALID,SECTION,AUTHORIZED,SHALL,PERTINENT,EXCEPT,THE CASE,FAILURE,RETURN,THE LAST DAY,THE CALENDAR,MONTH,THE QUARTERLY,TO BE DETERMINED,THE RETURN,WHICHEVER,COLLECT,DELINQUENT,THE CERTIFICATE,PRIMA FACIE,FORTH,PROVISIONS,RELATION,COMPUTATION,PEOPLE,SCHWARTZ,THE TAXPAYER,RECOVERY,DEFENSE,QUINN,BROS,COLLINS,50 CAL,UNITED STATES,CT,BUDD,COMMISSIONER OF INTERNAL,LUCAS,HOOD,ALLEN,DIST CT,REPORTED,SUPP,SUPRA,PLAINTIFFS,DUTIES,IMPORTS,SETTLEMENT,EXPIRATION,ONE YEAR,ENTRY,THE ABSENCE,PARTIES,FIVE YEARS,THE LAST,PAYMENTS,THE COLLECTOR,APPEALED,BOARD OF GENERAL APPRAISERS,PROOF,THE EXISTENCE,POWER,FACT,FAILED,TO DO,CUSTOMS,APPEALS,HOLDING,PRESUMPTION OF,CORRECTNESS,SUFFICIENT,SUSTAIN,REVERSING,THE HOLDING,THE SUPREME COURT OF,THE UNITED STATES,IMPORTER,HIMSELF,RESIST,PROPER,PROCEEDING,THE BURDEN OF PROOF,REMEDIAL,PURPOSE,WAS TO,PROTECT,THE CITIZEN,UNLIMITED,COMMERCIAL,TRANSACTIONS,PREVENT,CASTING,SHOWING,GUILTY,WRONG,THE ONLY,MEANS,EXERCISE,FEDERAL STATUTE,WITH RESPECT TO,SUITS,REVENUE ACT OF 1924,ISSUE,WHETHER,PETITIONER,EVADE TAX,RESPECT,COMMISSIONER,26 U S C,REVIEW,ORDER OF,BOARD OF TAX APPEALS,AMENDMENT,INCOME TAXES,PROVING,THE CIRCUIT,COURT OF APPEALS,PAGE,PLAIN,TERMS,THE POSITION,READ,ATTEMPT,COMMIT,DELIBERATE,GENERAL,PRINCIPLE,AVERS,TAKES,TRANSFER,CONSIDERATION,THE OTHER,POSITIVE,ELEMENTS,STAND,THE SALE,PRETENSE,SUBSTANCE,CHARGES,NECESSARY,FOR HIM,BEAR,CLEAR,THE WELL,RULE OF LAW,GENERALLY,CASES,NEGATIVE,CHARGE,INFERRED,JURY,ACTS,THEMSELVES,CONSISTENT,HONEST,THE ORDER,SIMPLY,BONA FIDE,INVOLVED,GAIN,STOCKHOLDERS,ASSETS,LIQUIDATION,CORPORATION,FRAUDULENT,PAGE 5,THE ASSETS,THE CORPORATION,THE PARTNERSHIP,BOOK VALUE,PROFIT,DERIVED,THE COST,STOCK,PRESUMPTION,FILING,CLEAR AND CONVINCING EVIDENCE,THE FACTS,CIRCUMSTANCES,RUN,COMMISSIONERS,EXISTED,MARSHALL,APPARENTLY,HAD TO,TAXPAYER,INTERNAL REVENUE,COMMISSIONER FOR,PER CENT,OFFICER,CITIZEN,FELONY,THE PRESENT,MISDEMEANOR,PUNISH,STATUS,JUDICIAL REVIEW,RULE,JUDICIAL PROCEDURE,CLEAR AND CONVINCING,THE RIGHT,DUE PROCESS,PROCEDURE,MINIMUM,SUBSTANTIAL,CERTAINLY,WE THINK,SUIT,THE GENERAL,RIGHT,EVIDENTIAL,ITSELF,SUPPORT,PROCEDURAL,INCOME TAX,THE BAR,BURDEN OF PROOF,COLLECTED,STATUTE OF LIMITATION,SHOW,FACE,ILLEGALITY,THE MARGIN,RETENTION,TAX PAID,STATUTE OF LIMITATIONS IN,ESSENTIAL,CONFER,THE POWER,WRONGDOING,BELIEVED,TRUST,C,WASH,FILE,SUSTAINED,COHEN,DAVIS V COMMISSIONER,MERE,OMISSION,TAX RETURN,SHOULD,FRAUDULENT INTENT,IGNORANCE,ADVICE,HONEST MISTAKE,NEGLIGENCE,MISINTERPRETATION,NONE,ALWAYS,GOOD FAITH,INNOCENCE,HONESTY,FAIR DEALING,CONFIDENTIAL,RELATIONS,STRENGTH,CRIME,WALDECK,PERSON,RENDERS,FALSE,ASSERTING,ESTATE,ROSS,QUESTIONS,SUBJECT TO,ON THE OTHER HAND,PACIFIC FRUIT EXPRESS,ANTWERP,NEITHER,POINT,THE PACIFIC,FRUIT,FRANCHISE,CLAIMED,THE COURSE,INCE,NATURE,ASSUMPSIT,ONLY IF,EQUITY,GOOD CONSCIENCE,STONE,WHITE,CT 85,LEWIS,REYNOLDS,CT 145,OF COURSE,THE VAN,ROGERS,MCCLURE,CT CL,CONTRARY,INTENTION,HERE,DECISION,INCOME TAX FRAUD,THE YEARS,BOTH SIDES,THE QUESTION,DISCUSSED,ANOMALY,TRIAL,CLAIMS,IMPORTED,DISTILLED SPIRITS,SEVEN YEARS,REPORTING,EXERCISING,FUNCTION,TRIAL COURT,REASONABLE,DRAWN,PROVEN,FACTS,DEFRAUD,THE GOVERNMENT,THE ARGUMENT,COMPLAINT,ENTIRE,OBLITERATE,RETAIN,ALREADY,DO NOT,MIGHT,VIEW,AUTHORIZE,THE REMEDY,THE EVENT,THAT TIME,COLLECTION,GIVE,TIMELY,ARE TO,VIEWED,THE LAPSE,ABILITY,PROCURE,SECURITY,STALE,UNIVERSAL FILM,RAISING,TENOR,RAISE,DEFENSES,SKINNER,LEGAL REMEDY,THE ACT,PROVISION,COURTS,INJUNCTION,SUFFERS,AUTOMATIC,ADDITION,CONCEIVABLE,REMEDY,COMPEL,IMMEDIATELY,COMPLIANCE,SELL,DEBTORS,PAYABLE,C