Robert H. Jackson

“ I doubt that Congress intended to involve the award of refunds of processing taxes in the abstruse learning of 'disappearing presumptions.' In my opinion the terms 'prima facie evidence' and 'presumption' may be taken to have been used interchangeably in the statute. I think no more was intended than to authorize a finding in accordance with the margin evidence, if no other were presented; and in case opposing evidence should be offered, to allow inference either way according to the weight of the proof, taking into account the margin evidence. ”

“ If the margins for the tax period are lower than those for the base period, it is 'prima facie evidence' that, to that extent, the claimant bore the burden of the tax; if they are not lower, it is 'prima facie evidence' that none of the burden was borne by the claimant. ”

“ It must be evidence sufficient to support a finding that the entire tax was shifted. Short of that, the presumption is not eliminated but only diminished to the extent that the rebuttal evidence will support a contradictory finding. See E. Regensburg & Sons v. Helvering, 2 Cir., 130 F.2d 507, 509. When the margins are unfavorable to the taxpayer and favorable to the Commissioner, it is unnecessary, of course, to place a burden of going forward with evidence on the claimant, for he has that burden anyway, as well as the burden of proof. ”