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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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Santee Club v. White, 3180 (1936)

, J. Louis Monarch, Sp. Asst., The purpose for which the corporation, if otherwise exempt, engaged in the transaction in question is the test. Such profits are not taxable as income because they are only incidental to the general nonprofitable purpose for which the Club is organized and operates.

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SS Kresge Co. v. Sears, 3178 (1936)

) 968, Ann. I differ from my brethren in thinking that in the present case the facts and certain provisions of the lease are so exceptional as to take it out of the general rule and show an intention that an assignment of the lease should relieve the lessee from further liability under it.

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Affiliated Enterprises v. Gruber, 3153 (1936)

People v. Farmer Miller et al., The plaintiff further complains that the defendants have represented that the plaintiff's system was not protected and defendants' right to the Parlay Cash Night system was equal to the plaintiff's Bank Night system, and in this there was unfair competition.

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Guterman v. Parker & Co., 3147 (1936)

86 F.2d 546 (1936), GUTERMAN et al.) 150 F. 71; In the Park Lane Dresses Case the proceedings in the state court had occurred more than four months prior to the filing of the petition in bankruptcy and the creditors under the receivership proceedings had acquired certain rights; 436, 81 L. Ed. ___.

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Kennedy v. Boston-Continental Nat. Bank, 3131, 3132 (1936)

if the latter, Manhattan Properties v. Irving Trust Co., 291 U.S. 320, 54 S. Ct. 439, 40 L. Ed. 595, on facts which appear to be no stronger for the lessor, to say the least, than those in the present case, a claim on lease against a failed national bank was held allowable.

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Martin v. JAMES B. BERRY SONS'CO., 3126 (1936)

, Circuit Court of Appeals, First Circuit.) 484, the court said:, It was not alleged, nor was it contended, that they had obtained any judgment against the respondents or lien against their property, that they had commenced any action to recover damages, or that their damages had been liquidated.

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Maryland Casualty Co. v. Wyoming Valley Paper Co., 3123 (1936)

The plaintiff in the state court action, James C. Wemyss, was his son, whom he had been training in the business and who had been employed by the paper company for seven or eight years at the time of the accident. We need the pulp badly. Wemyss v. Wyoming Valley Paper Co., 86 N.H.

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Koufman v. Sheinwald, 3112 (1936)

, BINGHAM, Circuit Judge., This is an appeal by the bankrupt from an order of the District Court for Massachusetts, denying his petition for a discharge on the third and fifth specification of objections of the creditor, there being eight objections in all, the remaining six not being sustained.

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Preble Corporation v. Wentworth, 3111 (1936)

, MORTON, Circuit Judge., There were several issues of securities junior to the first mortgage bonds, and the creditors and stockholders were by order of court put into eight classes. The required percentage of each of these classes assented to the plan except the first mortgage bondholders.

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Premier MacHine Co. v. Freeman, 3103 (1936)

v., FREEMAN. In the Wright machine patented in 1894 a support in a form approximating a shoe-jack having a flat upper surface of small area was used as an anvil to support a die (so called in the patent) used to punch patterned holes in completed uppers. 25, 34 L. Ed. 582; claim 18 is good;

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Stuart v. Commissioner of Internal Revenue, 3098 (1936)

, The Quigley Company became bankrupt, with the result that out of the original loan of $75, 000 there was a loss of trust funds to the amount of $71, 267.10, for which the trustees were jointly and severally liable., Petitioner brought a bill in equity to compel Erickson to make good the loss.

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Lyman v. Commissioner of Internal Revenue, 3097 (1936)

They concede that the values determined by the Commissioner are substantially the quoted market values of the securities on the stock exchange as of the date of the death of the decedent, and that such values are substantially the same as reported in the inventory filed in the probate court.

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City of Springfield v. Hotel Charles Co., 3094, 3113 (1936)

84 F.2d 589 (1936), CITY OF SPRINGFIELD, v., HOTEL CHARLES CO., HOTEL CHARLES CO., v., CITY OF SPRINGFIELD., *591 The district judge held that, as there had been no order of liquidation, he had no power under section 64a of the Bankruptcy Act, as amended by Act May 27, 1926, 11 U.S.C.A.

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Thurber v. Commissioner of Internal Revenue, 3093 (1936)

Excepting as above mentioned, the records of both corporations are silent as to an exchange of stock and refer only to a sale of the assets of the Savings Bank and a purchase of the 1, 500 shares of the stock of the National Bank with the purchase price of the Savings Bank's assets.

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McGregor v. Commissioner of Internal Revenue, 3089 (1936)

, Carlton Fox, Sp. Asst. At the time when the trust was established, Mr. McGregor was in the opinion of his physicians in good health for a man of his years The evidence as a whole afforded no substantial proof that the transfer in question was made in contemplation of death.

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Munoz v. Porto Rico Ry. Light & Power Co., 3084 (1936)

524, 624, 625, 9 L. Ed. 1181, that a subsequent repeal of the Act of February 13, 1801, did not affect the jurisdiction of the Circuit Court of the District of Columbia., Both these cases were cited as stating the correct rule of construction in Engel v. Davenport, 271 U.S. 33, 38, 46 S. Ct.

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Forbes v. Commissioner of Internal Revenue, 3078 (1936)

, Paragraph II further provided that, in case one of the three named children of the grantor died leaving a husband or wife, payment of one-half of the income of such child's share shall be made to the husband or wife, and the remainder to the surviving children or issue as above provided.

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Rettich v. United States, 3054 (1936)

84 F.2d 118 (1936), RETTICH et al. In the last-cited case the court said:, The federal government may avail itself of evidence procured by state officers through an illegal search and seizure, provided no federal officer or agent has participated therein. 793, 56 L. Ed. 1114, Ann.

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Doherty v. Bartlett, 3052 (1936)

258, 6 L. Ed. 468. The rule laid down, that a contract negotiated or arranged by an unlicensed agent is utterly void, is at variance with the decisions which we referred to and approved in the McAuliffe Case and with the leading case, Bowditch v. Insurance Co., 141 Mass. 292, 4 N.E.

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Uproar Co. v. National Broadcasting Co., 3050 (1936)

, The first question on the merits is whether the Texas Company acquired exclusive rights in the personal script prepared by Wynn for use in the broadcasts or whether that right remained in him. The first contract further provided: 6. Standard Parts Co. v. Peck, 264 U.S. 52, 44 S. Ct.

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