Bert Emory Haney

U.S. Court of Appeals for the Ninth Circuit circuit Retired 1943 · served 1935–1943 Appointed by Franklin D. Roosevelt (Democratic) 25 signed orders read

Judge Haney no longer hears cases. This profile is preserved as a historical record of how they ruled.

How Judge Haney decides

Patterns drawn from this judge's own signed orders. Every observation links to the order it came from.

What persuades

Haney required a taxpayer claiming a deduction to identify clear statutory authorization.

“Whether and to what extent deductions shall be allowed depends upon legislative grace; and only as there is clear provision therefor can any particular deduction be allowed”

Procedural preferences

Haney enforced the statutory filing deadline and treated notice of an intent to file as insufficient.

“A petition is not filed with the Board by giving telegraphic notice to an individual member of the Board of an intention to comply with the statute.”

Haney separated state substantive requirements from the procedural forms incorporated into federal condemnation practice.

“The Montana statute does not relate to “forms and methods of procedure”, but is a rule of substantive law requiring a particular finding of fact before condemnation is permitted.”

Cautions

Haney assessed waiver of counsel from the full factual context rather than from a single statement.

“The determination of whether there has been an intelligent waiver of right to counsel must depend, in each case, upon the particular facts and circumstances surrounding that case”

Signed rulings

A grounded sample of orders signed by this judge, with the verbatim dispositive language.

Richards v. Commissioner of Internal Revenue
7835 · 1936-01-20
Petition for review (petitioner) Denied

“its decision is therefore affirmed.”

Branch v. Cahill
8160 · 1937-02-23
Appeal (appellant) Denied

“The order is affirmed.”

Commissioner of Internal Revenue v. Cecil B. De Mille Productions, Inc.
8144 · 1937-04-16
Petition for review (petitioner) Denied

“Affirmed.”

Pillar Rock Packing Co. v. Commissioner of Internal Revenue
8345 · 1937-06-21
Petition for review (petitioner) Denied

“Affirmed.”

Bank of America Nat. Trust & Savings Ass'n v. Commissioner of Internal Revenue
8356 · 1937-06-21
Petition for review (petitioner) Denied

“Decision affirmed.”

Paramount Productions, Inc. v. Smith
8288 · 1937-07-26
Appeal (appellant) Denied

“the judgment is affirmed.”

E. Wagner & Son v. Commissioner of Internal Revenue
8415 · 1937-12-22
Petition for review (petitioner) Denied

“Affirmed.”

Edward Barron Estate Co. v. Commissioner of Int. Rev.
8486 · 1937-12-31
Petition for review (petitioner) Denied

“The decision of the Board is affirmed.”

Schram v. Smith
8530 · 1938-06-27
Appeal (appellant) Granted

“Reversed.”

Stoltz v. United States
8790 · 1938-10-24
Appeal (appellant) Denied

“Affirmed.”

Commissioner of Internal Revenue v. Plestcheeff
8726, 8727 · 1938-11-18
Petition for review (petitioner) Denied

“Affirmed.”

Consolidated Freight Lines v. Commissioner of Int. Rev.
8902 · 1939-02-16
Petition for review (petitioner) Denied

“Affirmed.”

Caseload & timing

From public federal docket records for this judge.

Not applicable to this circuit-court record.

A historical record

Judge Haney no longer hears cases. This profile stays available as a record of how they ruled. If you're preparing for a matter, start from the court's current bench.