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, MAHONEY, Circuit Judge. As the District Court said, Hanlon's shares which represented no asset value did constitute voting control with the attendant power to elect and remove trustees and officers, to fix the compensation of the latter, and to dominate completely the policies of the Trust;
150 F.2d 179 (1945), OLD COLONY TRUST ASSOCIATES, v., HASSETT, Collector of Internal Revenue. demand note of the Old Bank secured by securities which had an aggregate market value on the date of the loan of $247, 683.50. Weiss v. Stearn, 265 U.S. 242, 44 S. Ct. Bank Bldg. Co. v. Helvering, 68 App.
, positive evidence that Congress has changed the interpretation put upon the oath of allegiance by the Supreme Court in the Schwimmer, Macintosh and Bland cases to the extent of making it possible for persons who share the petitioner's religious scruples to take it without mental reservation.
152 F.2d 27 (1945), BERGERON, v., MANSOUR., It is urged that the plaintiff delayed an unreasonable time in commencing her action in the court below after learning of the defendant's intention to plead the statute of limitations and that consequently her action is now barred by laches. Rule 8(c);
149 F.2d 455 (1945), MOIR, v., UNITED STATES., Section 319(a). Let the taxpayer claim in the alternative a larger deduction for attorneys' fees on the assumption that such decision of the Tax Court would be reviewed by the circuit court of appeals and by the Supreme Court, and ultimately affirmed.
151 F.2d 592 (1945), INDUSTRIAL TRUST CO. et al. 136, 86 L. Ed. 539, the testator left his estate in trust directing the trustees to pay the income thereof and so much of the principal to his widow as she may need *594 or desire during her life, with remainders over to charity.
148 F.2d 247 (1945), LIEBMANN, v., HASSETT, Collector of Internal Revenue. 49, 87 L. Ed. 525, the court expressly included all the proceeds of a policy and not merely the value of a possibility of reverter. 508, and Commissioner of Internal Revenue v. Field's Estate, 323 U.S. ___, 65 S. Ct.
To construe accretions so as to include all receipts of the trust would give the trustee power to treat all income as principal and prevent the distribution of any income to the beneficiary, not only in the tax year but all subsequent years, and this is clearly contrary to the testatrix's intent.
147 F.2d 63 (1945), PELHAM HALL CO., v., HASSETT, Collector of Internal Revenue. Only upon such matters is the judgment conclusive in another action. 332, 81 L. Ed. 465) rendering it inappropriate to apply the doctrine of collateral estoppel by judgment in litigation involving subsequent tax years.
151 F.2d 44 (1945), CRESPO, v., UNITED STATES., The indictment contains six counts, one for conspiracy and each of the other five for transporting for an immoral purpose a woman from Caguas to Aguadilla, in Puerto Rico, on December 24, 1943, there being five different women transported.
, In this case Package acquired all the assets of Delaware in exchange for stock, and it is conceded that there was a statutory reorganization in form., 141 F.2d 99, where this court held that a non-taxable stock dividend did not distribute earnings or profits of the distributing corporation.
, WYZANSKI, District Judge., This case arises upon the petition of Shawmut Association for review of an order entered May 12, 1944, by the Securities and Exchange Commission upon the petitioner's application made July 3, 1943, for withdrawal of its shares from listing on the Boston Stock Exchange.
254, 67 L. Ed. 516. Even if the Copyright Act did not provide that such actions may be brought by the copyright proprietor, plaintiff is the principal and ASCAP is the agent so that under elementary principles, in an action against a stranger, the principal is the proper party plaintiff.
, The Commissioner's petition raises, apparently for the first time in any regular court, a perplexing question with respect to the role which Congress intended the so-called Convention Form to play in the income tax accounting of insurance companies other than life or mutual., (5) Premiums earned.
, As it applies in this proceeding, ยง 3 of the Clayton Act prohibits leasing machines on the condition, agreement or understanding that the lessee shall not use rivets of competitors, if competition in the sale of rivets may be substantially lessened thereby. 450, 67 L. Ed. 746.
