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Court of Appeals for the First Circuit

The United States Court of Appeals for the First Circuit (in case citations, 1st Cir.) is a federal court with appellate jurisdiction over the district courts in the following districts:

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Myron M. Navison Shoe Co. v. Lane Shoe Co., 2383 (1929)

and applied the same reasoning to the two claims aggregating $107.25 purchased by Joseph Navison, prior to the filing of the petition. on appeal Moulton v. Coburn (C. C. A.) 131 F. 201, 204, 205, which case was decided by this court subsequent to its decision in Leighton v. Kennedy.

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Rivera v. Lawton, 2366 (1929)

, v., LAWTON., This is an appeal from the Supreme Court of Porto Rico., Meantime, Carrion, the author of this plan of improvement, bought from Rodriguez the lot on which Rodriguez had begun a house, Carrion having full knowledge of the injunction and its affirmance by the Supreme Court;

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Wiggin Terminals, Inc. v. United States, 2363 (1929)

interest and the additional sum of $50, 000; Each contract expressly provided that, as soon as the fumigating company paid the amount of the advances and the bankers received an equal amount in dividends, or $50, 000, the stock was to be transferred to the petitioner free of charge. Concord El.

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Dickey v. Hurd, 2348, 2349 (1929)

33 F.2d 415 (1929), DICKEY, v., HURD et al., The party of the second part will pay all costs in connection with examination of title and drawing of deed of conveyance., An offer to sell land by the acre is generally The binding contract was made by the letter and telegram.

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De Blois v. Commissioner of Internal Revenue, 2346 (1929)

excluding gain or loss in case of an exchange of securities through a reorganization , Massachusetts Electric common, $5.Par Value. So, also, is the question whether the old security holders are required to make payments in cash in order to share in the securities of the successor corporation.

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Atwood v. Rhode Island Hospital Trust Co., 2342, 2343 (1929)

So in this case, the determination of whether the instrument of trust was properly authenticated as a part of the will of Theodore M. Davis was purely a question of probate law for the determination of the courts of Rhode Island. Compare Gaines v. Fuentes, 92 U.S. 10, 23 L. Ed. 524;

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American Soda Fountain Co. v. Parsons, 2333 (1929)

32 F.2d 737 (1929), AMERICAN SODA FOUNTAIN CO., v., PARSONS., Circuit Court of Appeals, First Circuit. Babcock Davis Corp. v. Paine, 240 Mass. 438, 134 N.E., The apparatus contains pipes, a frigid air coil, a sink, and other articles which seem to be of a character similar to plumbing goods.

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Leonard v. Hunt, 2331, 2332 (1929)

This doctrine works out at least as much approach towards justice as does the cosurety doctrine adopted by the learned District Judge, especially when considered in connection with the theory that the shares of nonclaiming cosureties should go for the benefit of general creditors.

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Simmons Co. v. Commissioner of Internal Revenue, 2322 (1929)

33 F.2d 75 (1929), SIMMONS CO., v., COMMISSIONER OF INTERNAL REVENUE., The facts out of which this appeal grows are as follows: In 1917 the petitioner issued 20, 000 shares of preferred stock ($2, 000, 000 par value), which were sold to bankers for $87.50 per share. 44 Stat. 41; 528, 65 L. Ed. 998;

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Tsivoglou v. United States, 2320 (1929)

The $149, 700 par value of stock issued to the petitioner represented the difference between the cost or book value of his assets and the amount of his liabilities assumed by the corporation. The corporation continued in business until March 25, 1921, when it was adjudged a bankrupt.

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Tillinghast v. Edmead, 2307 (1929)

v., EDMEAD., As the crime of which the alien was convicted in the state court was the larceny of money of a value less than $100, the crime of which she was convicted was petit larceny and a misdemeanor within the meaning of the above provisions of law; Howes v. Tozer (C. C. A.) 3 F.(2d) 849.

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Farrington v. Commissioner of Internal Revenue, 2303 (1929)

, Circuit Court of Appeals, First Circuit., The Commissioner contends that the bequest to the town of Braintree would vest only in case Lucia E. Farrington died without issue, and that such bequest could not vest in her lifetime because of the conclusive legal presumption of childbearing capacity.

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Harding v. Federal Nat. Bank, 2301, 2302 (1929)

, Circuit Court of Appeals, First Circuit. When a car was wanted by Wing for display in his salesroom, or for demonstration purposes, he gave to the bank a trust receipt for it, and received from the bank a warehouse receipt or delivery order upon which he received the car specified in it.

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Aetna Life Ins. Co. v. Allen, 2295 (1929)

The body had not been embalmed; The death in such a case would not be the result of the accident alone, but it would be caused partly by the disease and partly by the accident, and the contract exempted the association from liability therefor. The jury knew that Dority was hurt and died;

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Villar & Co. v. Conde, 2269 (1929)

, As Conde was discharged without right and before the term of his contract had expired and would have been entitled to receive $17, 500 had he been permitted to render the service therein called for, he sought under his counterclaim and was allowed to recover that sum as damages.

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Banco Comercial De Puerto Rico v. Hunter Benn & Co., 2250 (1929)

, April 21, 1928, the Banco Comercial petitioned the District Court for leave to appeal to this court from the order or decree of April 19, entered as of April 3, 1928, and the appeal was allowed by that court April 23, 1928.

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Woolley v. Malley, 2244, 2245 (1929)

, JOHNSON, Circuit Judge., The questions, therefore, presented for our consideration, are (1) whether income received by the executors within the taxable year 1917 upon the specific legacies was taxable to the estate to be paid by the executors, or whether the tax should be paid by the legatees;

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Harrison v. Triplex Gold Mines, 15-1368 (1929)

A trial was had January 10, 1923, and on July 3, 1923, the court entered a decree covering fully the matters litigated, ordering an accounting by the Harrisons of their financial transactions with Triplex, and appointing a master to take account of the stock due from Harrison to Post.

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