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:
MoreIt is too obvious to require proof that to permit the appellant, under the corporate name it has selected, to do business in petroleum products in the same territory as the appellee, would necessarily result in confusion, and in what the courts in numerous cases have held to be unfair competition.
, While the increase in the general manager's salary may have been reasonable for the services performed during that year, the record does not disclose that he did anything outside of his duties as a director or as general manager for which he already had a contract at a fixed salary.
170, 172, 72 L. Ed. 298: The District Judge in Ohio in the K-W Ignition Case was affected in his decision, that the Thompson patent involved invention, by the way in which the public eagerly took it and its marked success, and so, indeed, was the Circuit Court of Appeals of the Sixth Circuit.
138, 887 48, Net income for accounting period to be, accounted for by members ....................... the result would be, substantially, the taxable income., We find no scintilla of evidence in the record that the commissioner made any real *103 inventory of merchandise as of January 1, 1920.
286, 287, 74 L. Ed. 826, 62 A. L. R. 1244: At the death [of the decedent] no interest in the property held under the trust deed passed from her to the living. She reserved no power of revocation as in the first two trusts in the Reinecke Case.
44 F.2d 754 (1930), FORD, v., UNITED STATES. that after his discharge he went to work in February, 1919, at the Plymouth Rubber Company at Canton, and worked a few days, then lay off until some time in March, 1919, because of pains in his back; also disorderly conduct at your place of training.
, The covenant of the railway company, although contained in a lease, was not inseparately connected with its other provisions, so that a court of admiralty could not decide the controversy here raised on the covenant, without disposing of other provisions in the lease.
, Circuit Court of Appeals, First Circuit. 632, 55 L. Ed. 663, applied the rule of reason in interpreting the statute, and held it only applied to combinations which operated to the prejudice of the public interests by unduly restricting competition, or unduly obstructing the due course of trade.
130, 15 L. Ed. 158;, Even if it was proper under section 274a of the Judicial Code and the equity rules for the case to be transferred to the law side and tried under new pleadings, the plaintiff has made no such request, preferring to rely for its relief on the equity side of the court.
, Frank J. Albus, of Washington, D. C., and LaRue Brown, of Boston, Mass., for petitioners for review., WILSON, J., These cases are appealed to this court from the Board of Tax Appeals under section 1001 of Revenue Act of 1926, as amended by section 603 of the Revenue Act of 1928 (26 USCA § 1224).
, Circuit Court of Appeals, First Circuit. On due proceedings, the Deputy Commissioner awarded, on the basis of the decedent's average weekly wage of $27, to his father, Michael, and to his mother, Margaret, $6.75 per week each, and to his minor sister, Anna (born September 5, 1913) $4.05.
41 F.2d 925 (1930), KILE MORGAN CO., v., COMMISSIONER OF INTERNAL REVENUE. The facts disclosed in this record make it at least doubtful whether the shares of the Kiboling Company had during the years in question any market value; Appeal of Jordan Marsh Co. and Avon Street Trust, 3 B. T. A. 553;
United States v. Railroad, 17 Wall. 172, 174, 70 L. Ed. 384): As cases arise, lying between the two extremes, it becomes necessary to draw the line which separates those activities having some relation to government, which are nevertheless subject to taxation, from those which are immune.
38 F.2d 231 (1930), LANE ex rel. CRONIN, v., TILLINGHAST, Commissioner of Immigration., Circuit Court of Appeals, First Circuit. United States v. Uhl (C. C. A.) 210 F. 861, 863; for we are of opinion that under the statute, G. L. Mass. c. 272, § 53, lewdness connotes moral turpitude.
, WILSON, Circuit Judge., The court below stated in its opinion: Clearly, too, the trustee as second lienor, and not as a volunteer, properly is subrogated to whatever rights the cities had in and to such property or the proceeds thereof. A trustee under a trust mortgage acts for the bondholders.
Losses suffered during the same period are allowed as deductions from partnership gross income in arriving at net profits., Whatever may have been the par value of the stock received by the partners, it represented their entire interests in the partnership assets, including any net income.
, The court below, while three grounds of forfeiture were alleged, ordered the vessel and cargo forfeited under section 4377 of the Revised Statutes of the United States (46 USCA § 325) on the ground that she was engaged in a trade other than that for which she was licensed. 59, 4 L. Ed. 333.
of the profits., The rights and interests of the estates of Gilmore and Ulman because of their membership in the partnership of November 30, 1907, as modified by the agreement with Bullard, were set forth in article 9, and the liabilities to them were assumed by the new firm as therein set out.
, The Diesel engine, the Palmer engine, the electric lighting plant with its gasoline engine, generator, and batteries, and the electric bilge pump, were at the time of the fire installed in the engine room. If in good condition and in proper adjustment, there should be no sparks.
40 F.2d 833 (1930), COMMISSIONER OF INTERNAL REVENUE, v., CRESCENT LEATHER CO., No. 2389., Circuit Court of Appeals, First Circuit. (3) in finding as a fact that Kaplan and the Crescent Leather Company controlled the stock of the Buckman Tanning Company that stood in the name of Alvah Buckman;
