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:
MoreNew York Central *751 R. Co. v. Chisholm, 268 U.S. 29, 45 S. Ct. 914, 37 L. Ed. 772, it was held that a matter of general law should be settled by the independent judgment of the federal courts rather than through adherence to the decisions of a state court; It does not depend upon any statute;
Article IV. It is and was a mutual company. This he insists amounts to a description of preferred stock, and the guaranty fund units do not lose their true character as stock by reason of the fact that payments on them are called interest instead of dividends, and the other differences referred to.
529, 62 L. Ed. 1101, 3 A. L. R. 649, Ann. Co., 287 U.S. 77, 53 S. Ct., If Congress has the power to control or regulate the production of agricultural products within the several states and assess a tax on their processing or sale for that purpose, it is obviously legislative in character.
The gross estate amounted to about $3, 250, 000. Gen. Laws R. I. 1923, c. 363; Under the statutes of Rhode Island the legatees can make a will for the testator, and by agreement make gifts to charity, if approved by the court; 308, 78 L. Ed. 634, and Helvering v. Grinnell, 294 U.S. 153, 55 S. Ct.
These claims were presented for the first time eight years and four months after Kane's original application was filed and five years after the date of the Podlesaks' patent (March 4, 1913)., The decree of the District Court is affirmed so far as it relates to the validity of the patent in suit;
339, 359, 19 L. Ed. 955, is cited in support of this contention., Returning to the second clause of the agreements, the essential parts read as follows:, *902 (2) The licensee agrees to adopt the inventions * * * in as complete a line of * * * shoes as the Licensee may deem advisable * * *.
A cancellation or redemption by a corporation of a portion of its stock pro rata among all the shareholders will generally be considered as effecting a distribution essentially equivalent to a dividend distribution to the extent of the earnings and profits accumulated after February 28, 1913.
, BINGHAM, Circuit Judge. The original trustees were the decedent, her son, Arthur H. Sargent (a beneficiary under the trust), and Harry Le Baron Sampson, a disinterested person without beneficial interest;, *37 There is no dispute as to the value of the property transferred in trust.
Capital Net Gains and Losses, (a) Tax in Case of Capital Net Gain. (The capital gain provision., Certificates of stock are not in themselves property, nor is a share of stock evidenced by a certificate an interest in any particular portion of the property or rights of the corporation.
his wife, Lena Levine, one-sixth;, In the former case, decided in 1919, the court, in deciding that the trust was not an association, laid stress on two points: (1) That the purpose of the trust was to liquidate a business, and (2) that the beneficiaries had no control over the trustees.
, The twentieth assignment relates to a question also asked of the witness McCann: Now, did it seem important to show the grand jury seeking those indictments that Mr. Mulloney was in a position to exercise control over the Inman Trust Company or over Mr. Fenderson 797, 49 L. Ed. 114 [1 Ann.
, The statute in question authorizes as deductions: All the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including a reasonable allowance for salaries or other compensation for personal services actually rendered.
, Hubert C. Thompson, of Boston, Mass., for appellant., The District Judge left the case to the jury on the questions whether the death was caused by Keefe's negligence, and, if so, whether that negligence was in any degree attributable to the agreement to race made between him and the defendant;
502, 55 L. Ed. 619, 34 L. R. A. (N. S.) 834, Ann. G. L. (Ter. On the contrary, in paragraph 11 it is alleged that they make delivery to operators of filling stations, both from tank cars to trucks of the retailer, or by tank trucks or tank wagons to the storage tanks at the filling stations.
74 F.2d 749 (1935), COMMISSIONER OF INTERNAL REVENUE, v., KERBAUGH., Circuit Court of Appeals, First Circuit., Harry Marselli, Sp. Asst. Atty. Gen., and J. Louis Monarch and Sewall Key, Sp. Assts. Where their decision of such a question is not shown to be clearly wrong, it should not be disturbed.
, WILSON, Circuit Judge. On review, the courts may modify or reverse a decision of the Board only when it is not in accordance with law. 317, 68 L. Ed. 667, or upon evidence which clearly does not support it, Interstate Commerce Commission v. Union Pacific R. Co., 222 U.S. 541, 547, 32 S. Ct.
, Circuit Court of Appeals, First Circuit., On November 8, 1932, the defendant's motion to transfer the case to equity was granted by the District Judge, and on November 9, 1932, plaintiff's bill of exceptions to the order was filed and allowed. Quinby v. Conlan, 104 U.S. 420, 26 L. Ed. 800.
, Robert C. Cooley, of Springfield, Mass., pro se. There the income under consideration arose out of community property, and under the law of the state of Washington, where the parties resided, the wife had a vested property right in the community property equal with that of her husband;
, The Commissioner held that Foss was not carrying on any business for which the counsel fees in question were ordinary and necessary expenses, and that they were therefore not deductible; He testified that the old stock of the Sturtevant Company was worth on March 1, 1913, around $93 per share;
and if any reliance can be placed on the testimony of its vice president and general manager, the average yearly profits assignable to the patents and licenses would produce a value for them nearer $90, 000 than $100, 000, if capitalized at 6 per cent.
