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:
More139 F.2d 398 (1943), EGNER et al. At the request of the Commandant of the Academy they compiled a book of popular West Point songs entitled Songs of the United States Military Academy which included Gruber's Caisson Song. 383, 66 L. Ed. 798. Public Ledger Co., v. New York Times, supra;
, Sections 203 and 204 provide in detail the procedure for administrative review, and ultimate court review, of price and rent regulations, first in a special court of the United States known as the Emergency Court of Appeals, and then in the Supreme Court, upon certiorari. 141, 64 L. Ed. 260.
Lerman testified that in response to a question put to him by Abraham Franks as to whether the union would win an election if one were held, he replied that a majority of the employees had signed cards designating the union as its representative. The Board's order was entered on July 8, 1942.
276, 87 L. Ed. ___., After the oral arguments the court charged the jury insofar as here material as follows:, * * * you have just one duty to perform in this case and that's to fix fair and just compensation for the land which the Government has taken, which belonged to Mr. Rayno.
134 F.2d 162 (1943), JOHN HANCOCK MUT. the approval of the petition by the court, followed by orders of the court enjoining foreclosure, ordering relinquishment of possession by the mortgagee and the turning over of collected rents to a trustee who had been appointed.
Taxable insurance., In contending that the policies are not includible in the gross estate by reason of the fact that they were taken out prior to the effective date of the Revenue Act of 1918, the taxpayer relies on three cases: Lewellyn v. Frick, 1925, 268 U.S. 238, 45 S. Ct. 48, 87 L. Ed. ___;
, The appellant was adjudicated a bankrupt by the district court on the petition of three creditors, two of whom had previously assented in writing to a general assignment for the benefit of creditors, executed by the debtor, which was the sole act of bankruptcy relied upon in the petition.
, Samuel H. Levy, Sp. Asst., The obligation imposed upon Mrs. Bradley by the instrument which she signed was a promise to pay certain taxes of the estate of her mother, if requested to do so by the executors, and her maximum liability was measured by the value of the personal property given her.
135 F.2d 1 (1943), WATTS et al. That case merely established the proposition that the bankruptcy court has broad equity powers and that under certain circumstances the court in order to protect the bankrupt from pursuing an expensive and inadequate remedy might determine the effect of its decree.
194, 72 L. Ed. 303. But in its argument before us Western Electric stresses the fact, which is alleged in the complaint, that it is only one of more than twenty-five manufacturers, the use of whose apparatus, purchased by the Government, is charged by Hammond to infringe the patents in question;
Int.Rev.Code ยง 23 (a) (1), [2] the grantors were entitled to take proportionate deductions in their individual returns for so much of the trust income as was paid in the taxable years to former employees of a dissolved partnership of which the grantors had been members. 354, 68 F.2d 401;
, *579 WOODBURY, Circuit Judge. 8, 78 L. Ed. 212. Such value is to be determined by ascertaining as a basis, the fair market value as of the applicable valuation date of each unit of the property. For example, in the case of shares of stock or bonds, such unit of property is a share or a bond.
132 F.2d 753 (1943), ESMOND MILLS et al. Esmond deducted this amount in its income and excess profits tax return for 1937. In a sense any business misfortune which befalls Smithfield results in a loss to Esmond but a subsidiary may not shift its losses for tax purposes to the parent corporation.
, The second question presented is whether under the above section of the statute the State is entitled to be paid interest on its tax claim calculated to the day of payment or calculated only to the day when the petition in bankruptcy was filed.
, As executors under the will of George S. Fiske, respondents filed an estate tax return in which they included as part of the gross estate the full value of the trust property under the 1903 trust. Mass. G.L. the amount of the mortgage or indebtedness being in such case allowed as a deduction.
, The Doble patent is for an Apparatus for Testing Insulating Values. This is a vital part of the invention. He also rejected Doble's claims covering both shielding systems on the two above patents saying that each of them shows measuring apparatus using two sets of shields.
