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, 2, James E. Bryan and Mary Z. No salvage value was deducted from the basis of the assets in figuring annual depreciation, for the partnership's excellent maintenance and repair policies permitted it to use property until the end of its physical life. On this issue the Tax Court will be affirmed.
365 F.2d 641, W. Willard WIRTZ, Secretary of Labor, United States Department of Labor, Appellant, v.FIRST NATIONAL BANK AND TRUST COMPANY, a corporation; In sum, the activities of Management are necessary, essential, and common to the business of Bank., 15, We have here a two-unit enterprise.
354 F.2d 217, Gladys Iola HOWARD, also known as Gladys Harp Howard, Timothy Gordon Howard, a Minor by his Next FriendGladys Iola Howard, and H. GordonHoward, Appellants, v.The FIRST NATIONAL BANK OF DENVER, INC., a Colorado BankingCorporation, Appellee., H. Gordon Howard, appellant, pro se.
370 F.2d 276, The AETNA CASUALTY AND SURETY COMPANY, Defendant, Appellant, v.GUARANTY BANK AND TRUST COMPANY, Plaintiff, Appellee. Clearly, every time Morse wrongfully cashed his employer's checks, the bank paid out its money to him over the counter and thereby suffered a loss at that time.
365 F.2d 587, Raymond J. FLEMING, Petitioner, v.UNITED STATES of America, Respondent., Before ALDRICH, Chief Judge, McENTEE and COFFIN, Circuit Judges. The district court dismissed the proceeding on June 20 as 'obviously without merit, ' and later refused to appoint counsel for appeal.
369 F.2d 627, John J. KELLEY, Petitioner, Appellant, v.Raymond J. DUNNE, Respondent, Appellee. Four years later plaintiff instituted this action of replevin against the officer in the Massachusetts state court, which was removed to the district court pursuant to 28 U.S.C. 1442.
368 F.2d 320, Fernando Quinones PEREZ, Plaintiff, Appellant, v.UNITED STATES of America, Defendant, Appellee., 1, Plaintiff appellant was injured in Connecticut by a car belonging to, and driven by, one James, an enlisted man, who was on liberty, but driving between his home and his duty station.
368 F.2d 800, Winthrop M. CRANE, III, et al., ALDRICH, Chief Judge. At the termination of the trust, when what petitioners term indebtedness was to be repaid, the grantor would get back his advances if the value of the stock exceeded its cost, but not if the trust corpus had diminished in value.
368 F.2d 546, Merritt B. HYATT, Plaintiff, Appellant, v.Carol Esther JURCZYK, etc., Defendant, Appellee., ALDRICH, Chief Judge. See Fruh v. Fruh, 1944, 316 Mass. 590, 55 N.E.2d 790;, 12, The court's action was correct. parol evidence is limited to acts and circumstances known to him.
368 F.2d 232, John E. MURPHY, Plaintiff, Appellant, v.Alvin M. KELLEY et al., Arthur Gottlieb, Boston, Mass., with whom Gottlieb, Cooke Gottlieb, Boston, Mass., were on brief, for appellant. U.S., Before ALDRICH, Chief Judge, WOODBURY, 1 Senior Judge, and McENTEE, Circuit Judge., PER CURIAM.
369 F.2d 623, Stuart M. HUNT, Plaintiff, Appellant, v.Cecil RHODES, Jr., Defendant, Appellee., 10, Haggerty had brought suit against the plaintiff in New Jersey on the unpaid loan of $45, 000 and earlier that day plaintiff was sent to jail in New jersey for non-payment of this debt.
366 F.2d 757, 66-2 USTC P 9731, Evelyn Tupper BARKER, Plaintiff, Appellant, v.Thelma LEIN et al. U.S. Atty., with whom Paul F. Markham, U.S. Atty., was on the brief, for William Williams, District Director of Internal Revenue Service. that she applied to the director for payment;
369 F.2d 870, Susan NIMROD, etc., et al. Meehl cocked the gun and fired it at Susan., 10, Plaintiffs' counsel argues that his initial general objection, made when the court first informed counsel it intended to submit this special question to the jury, preserved his clients' rights.
In all three cases the taxpayer unsuccessfully claimed that the training in psychoanalysis was undertaken primarily to improve his skills as a psychiatrist, the Tax Court holding that the dominant purpose was to prepare for the practice of a separate specialty, psychoanalysis.
367 F.2d 375, Frances C. KISSELL, Plaintiff, Appellant, v.WESTINGHOUSE ELECTRIC CORPORATION, ELEVATOR DIVISION, Defendant, Appellee. The court responded affirmatively and the jury thereafter returned a general verdict for the defendant, together with an answer of 'yes' to interrogatory 4.
In 1958 all of the stock of two corporations, Barclay Company and respondent taxpayer Barclay Jewelry, Inc., was owned by one Rice. This burden has not been met. SPECIAL LIMITATIONS ON NET OPERATING LOSS CARRYOVERS, (a) Purchase of a corporation and change in its trade or business.
368 F.2d 788, George P. STACK, Defendant, Appellant, v.UNITED STATES of America, Appellee., John Wall, Asst., ALDRICH, Chief Judge. Petitioner's point is particularly ill taken in the present case, as it should be noted that this codefendant argued lack of probable cause even on appeal.
See also Mass. G.L. But we think that counts five and six of the complaint state a cause of action for common law indemnity that would be held, under the substantive law applicable in Massachusetts, to have accrued when Wolverine settled with Duckworth in July 1964. See, e. g., Ohio Rev.Code Ann.
366 F.2d 92, Norman J. MILLER, Plaintiff, Appellant, v.SPECTOR FREIGHT SYSTEMS, INC., Defendant, Appellee., No. 6738., United States Court of Appeals First Circuit., Heard September 14, 1966., Decided September 21, 1966., David Burres, Springfield, Mass., for appellant., Gerald Gillerman, Boston
367 F.2d 289, MT. VERNON COOPERATIVE BANK, Plaintiff, Appellant, v.John F. GLEASON, Administrator of Veterans Affairs, Defendant, Appellee. They presented stolen discharge papers made out to Gilmore and a certificate of eligibility for guaranty made out by the defendant. 45, 41 L. Ed. 399.
