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:
More, These two income tax cases, in which Clara C. Higgins and John W. Higgins are the respective plaintiffs, involve the same question and are consolidated in one record on appeal to this court., The intent of the creators of the trusts controls in the interpretation of a trust instrument.
93 F.2d 176 (1937), HUTCHINSON AMUSEMENT CO., v., VITAPHONE CORPORATION et al., In view of the above cases there must be a right to equitable relief at the time the suit is brought for an equity court to retain the case and assess damages, and in this case no such right then existed.
92 F.2d 888 (1937), HANOVER IMP. but that the purpose as carried out included more than charitable, educational or recreational purposes, and that therefore it does not bring itself within the provisions of the exemptions provided in the Revenue Act of 1932, chap. 209, sec. 103(8).
capital stock, $90, 000;, In the District Court it was ruled that Dartmouth College was a corporation authorized to operate exclusively for educational purposes and was exempt from paying an income tax under the provisions of the Revenue Act of 1932, title 1, c. 209, § 103 (6), 26 U.S.C.A.
93 F.2d 360 (1937), VANDERBILT et al. Her support of women's rights caused her to lend encouragement and aid to many movements for the improvement of the state of woman, and she was a leader in the movement which resulted in the adoption of the Nineteenth Amendment to the Constitution.
The master's draft on the Munson Line for $2, 216.62 in payment for the coal and charges was later, by agreement of the parties, converted into a promissory note of the Munson Line which was accepted by the coal company without waiver and prejudice to any lien upon said vessel. 1, 2, 65 L. Ed. 97.
90 F.2d 833 (1937), WELCH et al., (5) In computing the federal estate tax on the estate of Frank H. Beebe none of the property of the trust created by him to hold property distributed to him under the will of E. Pierson Beebe should be included as a part of the gross estate. 66, 80 L. Ed. 80.
, In the Butler Case it was not the purpose of the court to declare invalid all the provisions of the act, but only such provisions as related to the control of agricultural production through benefit contracts and the provisions imposing taxes for the payment of those benefits and nothing more.
* * * The deduction herein allowed in the case of claims against the estate, * * * or any indebtedness shall, when founded upon a promise or agreement, be limited to the extent that they were contracted bona fide and for an adequate and full consideration in money or money's worth.
Although the red carding of Filene's cut down the number of manufacturers from whom Filene's could buy, there remained many manufacturers, including many in the higher priced ranges, from whom it could buy and who, it appears, might copy styles and designs of members of The Guild.) 834, Ann.
90 F.2d 745 (1937), COMMISSIONER OF INTERNAL REVENUE, v., LYNE. The estate was declared insolvent in the probate court and the Commissioner allowed claims against it to the amount stated. The administrator claimed that the debts were a deduction from the insurance money. § 412 note.
453, 66 L. Ed. 822, are cases where so-called excise taxes have been held not to be within the powers vested in Congress as involving matters reserved to the states., In construing section 38 for the purpose of ascertaining its meaning, the court said (at page 144 of 220 U.S., 31 S. Ct. employer
, Q. Go ahead, doctor., The next day Hooten came to the office of Dr. Smith, who further testified:, At the time we got talking.) 270 F. 206, but on other grounds than the right of a seaman to recover for cure and maintenance where his sickness or injuries were due to a practice of his own vices.
presenting a clear case of conflicting evidence. But the services that were rendered Universal before the sale were rendered to the very same stockholders who voted the additional payments, and the assets of Unopco were a part of the assets of Universal which had been enhanced by such services.
89 F.2d 363 (1937), UNITED SHOE MACHINERY CORPORATION, v., WHITE, Collector of Internal Revenue. The dividends, the tax on which is claimed by the plaintiff as a credit under 238 (a), came from its subsidiary corporation which is within 238 (e).
330, 331, 77 L. Ed. 670., While, as claimed by the government, sales of stock are ordinarily sufficient to identify losses as occurring in a certain year, in the case of grossly under-margined account, as in this case, the loss merely represents a debt due a broker from the customer.
or that, apart from his regular duties, he invented a car seat base and developed it in the defendant's factory and at the defendant's expense. 88, 34 L. Ed. 667;, In this case Small permitted the defendant to go ahead and develop the crude model of his invention into a practical base.
, This in an appeal from a judgment of the District Court of the United States for the District of Puerto Rico against Pedro Albizu Campos, Juan Antonio Corretjer, Luis G. Velazquez, Clemente Soto Velez, Erasmo Velazquez, Julio H. Velazquez, Juan Gallardo Santiago, and Pablo Rosado Ortiz.
The contentions are (1) that, if the crime of obtaining money by false pretenses is an extraditable offense under existing treaties, the evidence is not such as to warrant a finding of probable cause that Hatfield committed the crime of obtaining money by false pretenses; State v. James, 58 N.H.
363, 66 L. Ed. 708; Deliveries in tank trucks were in trucks in which gasoline had been transshipped either directly from tank cars or tank steamers, or from storage tanks. There is obviously no discrimination in terms or price between him and other retail customers of the defendants.
