*1 A payer benefits tion.6 some controls deduction admits the retains effect right interest, escrow, liability. existence of as the Here (2) taxpayer simultaneously If dividends, it de increment. asserts and liability, nies sound, amount were the entire the whole existence of deductible; just deposit adjudica not which was in doubt until final should (3) litigation. judgment. Ac- tion of the the amount of the ceptance To allow Texas argument Railway allow Mexican would to accrue and deduct surety hav- taxpayer party, judgment a third amount of Bunn’s in 1953 give ing claim, completely determine would no intcrst reflec distorted report- accounting, taxpayer’s tax tion year. the ing, taxability. of the railroad’s that income for doctrine escrow The application to of relation back has judgment The is escrow, party one is not who government Reversed. administer- much less to the ing tax law. temporary loss deposit characteristics of
of a and other do not lessen the fact
some escrows liability taxpayer’s in contested, uncertain, this case contingent dur- final until escrow and term of the litigation. adjudication of the claim in Commissioner As Court said Morgan MacKENNA, Appellant, Edward Ex- Southeastern Internal Revenue v. press, Cir., 1932, 600: “A 56 F.2d Director, ELLIS, Department contingent claim, especially a con- O. B. Texas mere Corrections, Appellee. may gain, one, loss tested whether realized; is too No. 17213. it never be sustained making up considered uncertain to be United States Court of an income return”. tax Fifth Circuit. say may taxpayer We do not Jan. 1959. liability unless admits accrue a Rehearing 1959. Denied March may excep- absolutely. There be some contingencies liability when is tional reasonable limits and
calculable within liability highly is so
the existence of
probable the reasonableness of govern
expectancy should accrual.5 this case.
That inquiry basic is whether taxpayer’s accrual of the
presents a or a distorted true reflection To for 1953. obtain a deduc
of income
tion, taxpayer has the burden of he is entitled a deduc-
proving that Argument Griswold, against & Lumber An 5. See Tie Co. see Continental But States, 1932, Doctrine Deductions Should be S. United Leg- narrowly aas matter construed Ct. Grace, 56 Harv.L.Rev. islative (1943). *2 Morgan MacKenna, pro. Edward per. Atty. Gen., Shivers,
Linward Asst. Atty. Gen., Timmins, Wilson, B. H. Will Atty. Gen., appellee. Jr., Asst. HUTCHESON, Judge, Chief Before WISDOM, and RIVES and Circuit Judges. Judge.
RIVES, Circuit
appéal
This
is from a final
declining
grant
either to
the Writ of
Corpus or to
Habeas
enter an order to
judge,
The district
show cause.
believ-
Ap-
merit,
de- affirmed
Criminal
peals
opinion reported in
proceed in forma
of Texas in an
it to
to allow
clined
*3
1915,
28 MacKenna v.
S.W.2d 657. On
Title
pauperis under Section
14, 1957,
Supreme
October
of
U.S.C.A.,
the
to issue a cer-
also declined
and
the
probable
United States denied the defendant’s
under Section
of
cause
tificate
petition
certiorari,
851,
However,
April
for
U.S.
of said Title.
2253
4,
rehearing
consisting
70,
55,
Court,
denied
panel
L.Ed.2d
of this
Jones,
Judges Rives,
habeas
case, exposed
opened
camera
1955, petitioner in-
October,
“In
petitioner
told
he would
advertently
came into
‘
*
* *
go
have
downtown
which,
deter-
camera
an encased
explain it.’
acquisition,
subsequent
mined
City
prior
“Petitioner was taken
to com-
apparently stolen
charge
peti-
of theft
Jail
booked on a
possession. The
into his
camera,
*4
camera.”
nor
the
stole the
tioner neither
ac-
when
was stolen
did he know it
conviction
The evidence to sustain his
peti-
left
quired.
camera was
The
possession
consisted of his
recent
acquaint-
by
possession
an
tioner’s
property.
stolen
discovery
the
ance,
upon
and
being
peti-
Upon
presented with the
com-
Dallas
of a
name and address
court,
corpus,
tion for habeas
the district
photographer
the bottom
mercial
citing
Ellis, Cir., 1952, 194
Baker
F.
v.
case, petitioner
realized
of the
requiring
2d
an order
entered
the
property
hands.
on his
stolen
respondent
file a full and detailed an-
to
thirty
giving
days
the
swer within
petitioner
and
petitioner
than 2 weeks
“For more
opportunity
reply to that
way
an
to
attempted
return
to
find a
to
filing
respondent’s
rightful owner,
answer. After the
to its
camera
the
petitioner’s reply,
after
answer
considering
jeopardy
For
himself.
to
of the
the record thus made
petitioner
adequate
was
reason—
answer,
petition,
reply,
district
the
pardon
Texas
from the
a Governor’s
Penitentiary
grant
the
court declined
writ
petitioner
at the time—
cause order.
enter a show
camera in a
return
could
the
open to one unen-
grounds
manner
upon
normal
handicap.
by
substantially
such a
corpus
cumbered
seeks habeas
may
briefly
four, two of which
dis-
thought
searching
days of
“After
posed of as without merit.
finally
the
petitioner
to see
decided
safely
in its owner’s
back
camera
(1) Appellant
that his
claims
by placing
rental
in a
it
conspiracy
conviction resulted from a
mailing
key
the
the
locker and
prosecution. His
sole
contrived
ground
owner.
expressed
claim
in a
that
is
petition
his
“Putting
plan
action, pe-
“Note” to
follows:
into
this
brought
camera and
titioner
signifi-
“(Note:
feels
Petitioner
into
Bus Terminal
the Union
case
point
call
at-
cant
to the
morning
of Novem-
in Dallas on
of this Court the
both
tention
fact
3, 1955, placed the case contain-
ber
assigned by
Court,
counsel
locker,
the camera in a rental
days
Octo-
the trial of
within
key
locker, pocketed
locked the
2,1956,
work in
ber
went to
the office
drug-
stepped
adjacent
into an
Attorney
District
Dallas
buy special delivery stamp.
store
County
district attor-
as assistant
neys.)”
drug-
“Upon emerging from the
That,
course,
petitioner
of a
averment
store
confronted and
suspicion
comply
policemen— mere
and does not
stopped
two Dallas
9(b),
Pope,
Rule
Federal Rules of
Pro-
Civil
civilian clothes
Officer
U.S.C.A., requiring
off-duty,
Wise,
cedure, the cir-
and Officer
uniformed
constituting
any
assigned
claimed
bus
cumstances
man
terminal.
particularity.
Pope,
petitioner by
stated with
to be
who knew
fraud
Officer
name,
petitioner
of the
examination
record dis-
sight
full
Our
told
ground
suspicion
arrest,
him,
no substantial
closes
under
searched
conspiracy,
any
key
petitioner’s
and we have
from
removed
integrity
and Salinas
159 Tex.Cr.R.
either
to the
doubt as
attorney
coun-
MacKenna
of defense
S.W.2d 388.”
prosecuting
State, 1957,
sel.
he was
(2) Appellant
that
claims
If we
assume
the arrest
key
lock-
illegally
illegal,
arrested and
search were
are nevertheless
we
illegal
person
an
his
opinion
er
removed
admission
evi-
objec-
overruling
search,
dence in
a State
the fruits
court of
finding
illegal
camera
pre-
tion to the
Officers
search
State
testify
him to
locker forced
sents no substantial
federal constitution-
subjected to cross-
defense,
own
question.
People
al
Wolf v.
of State
long
disclosing
previous
examination
Colorado, 1949,
25, 69
record,
thereafter
and that
1359,
Alabama,
68,
45,
287 U.S.
53
are
continue to hold to our federal
55,
158,
527;
system,
they
84 A.L.R.
cannot
in law and
ex-
fact
Snyder
They
by making
v. Commonwealth of Mas-
ercise.
do this
habeas
sachusetts,
corpus proceedings
brought
U.S.
by
54 S.Ct.
persons
330,
575;
custody pursuant
L.Ed.
90 A.L.R.
in
judgment
to a
aof
Ballard, D.C.,
court,
United States v.
state
serve the office of a second
F.Supp. 321,
appeal. Only
325.”
this time the
is to
the federal courts to be considered and
Appellant
judicial
is entitled
hear-
by
determined there
exercise of
falsity
to ascertain
or
the truth
supervisory
kind of
super appellate
allegations
process
as to
denial
due
jurisdiction
gov-
over state courts not
designated ground (4),
in what we have
erned
clear and settled
rules
ground (3).
as well as
Walker
John-
personal
standards
opinion
but
ston,
Waley
supra;
Johnston,
supra.
particular
reviewer, whether
in a
judgment
is therefore
reversed
particular
provisions
instance he thinks
pro-
and the cause remanded for further
governing
prose-
state laws
criminal
ceedings
opin-
with this
inconsistent
cutions,
proceedings
had in state
ion.
respect
thereto,
courts in
do
do
Reversed and remanded.
up
measure
proc-
to what he thinks due
requires
ess
the state under
HUTCHESON,
Judge (dissent-
Chief
vague,
very
conception
obscure
fluid
ing).
process
of due
thus stated in Betts v.
Brady,
page
316 U.S.
at
S.
brought by
proceeding
If
this were
page 1256,
Ct.
at
1. This federal Attorney rights denied them the United had been General tutional only although representatives courts, and with state States peti- insignificant number of these of Chief Justices Conference an successful, they States, im- of States At had been of the Association tions unnecessary torneys General, posed burden on the of the Section of an greatly inter- American courts Judicial Administration federal pro procedure Association, state later submitted fered with Bar posed 2254, Title amendment Sec. courts.” provided bill, therefore, U.S.C., developed by committee with committee’s things among representatives, approval de- that “an order other application Proceedings reported nying a writ the 1954 corpus by person meeting Conference, cus- habeas of the Judicial Sec. pursuant tody p. a state 22: 22-24 at many be reviewable shall found that “The committee Supreme persons writ certiorari state courts are convicted (Em- seeking penal United States.” release from state in- phasis supplied.) corpus writs of habeas stitutions *11 court, objection, appoints the record also shows that over his The perfected appeal from the counsel to sit as- took and confer with and and applied Certainly sist of him. conviction and none of the cases majority the support to of certiorari in of its view denied a writ cites Court, They recognize Supreme that, so hold. the all while United States though repre- right that, a not defendant he stated he was has a conduct his to complain counsel, judge compe- own not case if sented he did the him thinks Appeals so, judge tent do either in the of Criminal to the has wide determining Supreme action wise in the Court of the discretion whether appoint providing him, to with court in him the counsel the to assist sug- not gested, held, he had assistance of counsel and that one them has or even injury appointment that suffered therefrom. the mere counsel, showing of harm carefully judge, consid- district therefrom, ground is a of error. light record, ering, all his in the of the think, relief, correctly, point, I claims for de- The second the made ma- and, jority, them all merit is no nied correctly, regarding as without better is taken. This that present- the denial of them all as his motion for continuance ground extraordinary re- comply because of its provisions to failure with the corpus, lief of habeas a certificate denied Art. 543 of Texas Code probable cause. Criminal Procedure was a denial of process. majority, due Here the with- contrary, majority, is pointing any authority out supporting incorrectly think, that two opinion, I view, say seems think that present put forward claims of grounds prevents fourteenth amendment or cir- is of these relief. One for such right Legislature cumscribes the though appealed that, he prescribe of Texas to Texas of Criminal in the was decided prescribed proce- courts to follow the Texas, with cases, may dure criminal and that it United States denied certiorari deprived held that defendant has been though and, Court, he not did Supreme process procedure due when state any he was that claim on make regard requirements with to the for mo- ap- prejudiced court’s action tion for continuance does not conform to of his action pointing or the counsel majority process what the thinks due re- conducting case, the fact counsel in quires. appointed judge had coun- alone that him Again, with assist sel confer with with deference but com- process. plete conviction, of due denial assert law is ab- solutely pointed settled othei’wise. As entirely deference, clear it seems With Brady, in Betts v. out 316 U.S. majority position of the to me that many anything pointing to that, without cases cited it which have held so from which interfered did counsel adoption, and since the Fourteenth doing he prevented him what require Amendment does state courts done, can, merely because of wanted adopt procedure prescribed judge that he said to the fact for or in use federal courts. See also counsel but wanted con- want did Gallegos Nebraska, State case, now that he own assert duct 141, 96 L.Ed. 86. thereby deprived process, is of due was patently assuming provisions However, prime untenable. One though it on that, he failed assert Texas statute is when continu- sought witnesses, peal, on habeas cor- is for absence of he can now assert it ance cited, expected proved I have are pus, has been found the facts which no case suggest- by witnesses must it has even been be shown in which “and it none appear held, ed, must much less merely process deprived because material.” due *12 such a make did The defendant now. showing, make he does not puts forward those The affidavits of vague general and state testify to matters could
would aid defendant. case, send facts of this Under the try the judge to to the district it back complete is, think, presented I issues rejection principle basic sphere, is
state, own in matters subject sovereign, federal supervision and control
courts. be af- should
I think the
firmed, respectfully dissent
its reversal. HUTCHESON, denied;
Rehearing dissenting. Judge,
Chief A. STACKPOLE MOTOR
W. TRANS- PORTATION, INC., Defendant,
Appellant,
MALDEN DYEING COM- & SPINNING al., Appellees. PANY et A. STACKPOLE
W. MOTOR TRANS- PORTATION, Defendant, INC., Appellant,
Raymond SCHUBERT, Plaintiff, T. Appellee.
Nos. States Court
United First Circuit.
Dec.
