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, This is a suit by a Puerto Rico taxpayer to enjoin certain Puerto Rican officials from making any further allocation of insular funds for emergency relief purposes on the ground that no valid legislative appropriation exists therefor., The Court: The permanent injunction 408, 55 L. Ed. 438;
, 1942, 132 F.2d 182; 972, 36 L. Ed. 835. The corporation covenants that it will pay no dividends upon any shares of stock of the corporation unless and until all then due interest upon these notes, including interest which may have been postponed as aforesaid, shall have been paid in full.
, The evidence is vague as to whether the defendant's despatcher ordered Duston to do anything more than to drive some passengers to Portsmouth Square and then to take the bus to the defendant's garage for repairs., The next matter for consideration is with respect to the charge.
LIFE INS. Appellant stresses the fact that the company chose not to insert a military risk exclusion clause., The natural and obvious meaning of the aviation clause in the case at bar is that the insurer declines to assume those extra risks of death ordinarily associated with aerial flight.
The court denied the claims of the taxpayer and held that the fees that were paid to the tax accountants were not an ordinary and necessary expense paid for the production or collection of income or in the management, conservation or maintenance of property held for the production of income.
144 F.2d 65 (1944), BAGNEL, v., SPRINGFIELD SAND TILE CO. et al. 629, 83 L. Ed. 940; His employer was an insured person at the time of the injury within the definition *74 of the act, because he had provided by insurance for the payment to his employees of the compensation provided for by the act.
144 F.2d 110 (1944), RAYTHEON PRODUCTION CORPORATION, v., COMMISSIONER OF INTERNAL REVENUE. licenses. 30, 87 L. Ed. 515; Upon the sale or exchange of property the entire amount of the gain or loss, determined under section 111, shall be recognized, except as hereinafter provided in this section.
71, 72 L. Ed. 247;, The second question presented is whether the corporate taxpayer, which keeps its books and files its returns on a calendar year accrual basis, is entitled to deduct for the year 1936 rather than 1935 certain taxes payable by the corporation to the Commonwealth of Massachusetts.
, (10) In applying the test of acts and conduct of the master of a vessel, to determine whether the master was negligent, the standard of care to be exercised in a case under the `Jones Act', is a higher degree of care than that required of shore employees and under the common law., 71 F.2d 61;
, But the court was of the opinion that, in spite of the wording of the Defense Bases Act, the state law clause in ยง 3 of the Longshoremen's Act prevented the operation of the latter act in Puerto Rico where there was a local compensation law. 302, 68 L. Ed. 646. House Rep. No. 1767, 69th Cong.
141 F.2d 467 (1944), COMMISSIONER OF INTERNAL REVENUE, v., H. P. HOOD SONS, Inc., No. 3945. These debentures provided for the payment of a sum certain on the due date and carried 7% interest payable quarterly only out of and to the extent of the net earnings of the Company.
, On the other hand the argument in support of our jurisdiction is that the Federal Rules of Civil Procedure contain no rule prescribing a time limit within which the court may entertain a motion to reconsider a judgment dismissing a complaint for failure to state a cause of action; 28 U.S. C.A.
141 F.2d 638 (1944), COMMISSIONER OF INTERNAL REVENUE, v., WRAGG. Neither does he again urge, as he has so many times in the past, always in vain, that the deductions taken cannot be allowed because the consideration for the claims against the estate did not flow to the decedent. Hartford Nat.
55, the Supreme Court, citing cases, stated the basic rule with respect to severance damages as follows: If only a portion of a single tract is taken, the owner's compensation for that taking includes any element of value arising out of the relation of the part taken to the entire tract.
364, 55 L. Ed. 364., The appellant Arner Company argues that title to the drugs passed to Paul Case within the state of origin for transportation and that Arner Company acted merely as agent for Case in shipping the goods in interstate commerce, hence the shipment is not within the Act.
142 F.2d 390 (1944), MUTUAL BENEFIT HEALTH ACCIDENT ASS'N, v., UNITED CASUALTY CO. et al., There is no doubt that the parties submitted for the arbitrator's decision disputes as to the incurred date of any claim under the hospital expense policies, including claims for maternity confinement.
142 F.2d 188 (1944), WEIGHTMAN, v., UNITED STATES., WOODBURY, Circuit Judge. It authorizes conscription into the military service (Selective Draft Law Cases (Arver v. United States), 245 U.S. 366, 38 S. Ct. 197, 205, 79 L. Ed. 343) but this is no basis for holding the system unconstitutional.
He says that the only competent evidence is that the beef sold to Biron on the dates in question weighed 184 pounds and 764 pounds respectively, weights which if divided into the alleged and admitted total price paid would make the price per pound within the established ceiling.
Considering the letter as a whole against the background provided by the papers on file with the local board, we think it would be taking a narrow and technical view wholly at variance with the spirit of the Act and the Regulations to regard the letter as anything but an appeal.
And the minimum something more required by the law of Massachusetts to perfect the creation of a trust of savings accounts like the ones before us is notice to the cestui, or to some person in his behalf, and at least implied acceptance by the cestui. But these were not the only withdrawals.
