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Court of Appeals for the Second Circuit

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Rockwood v. General Fire Extinguisher Co., 94 (1930)

37 F.2d 62 (1930) ROCKWOOD et al. v. GENERAL FIRE EXTINGUISHER CO. et al. No. 94. Circuit Court of Appeals, Second Circuit. January 6, 1930. Louis W. Southgate and O. Ellery Edwards, both of New York City, for plaintiffs-appellants. Charles Neave, of New York City, Edgar W. Shaw, of Providence, R. I., Alexander C. Neave, of New York City, and Harry Dexter Peck, of Providence, R. I., for defendants-appellants. Before MANTON, L. HAND, and MACK, Circuit Judges. MANTON, Circuit Judge. The reissue...

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Pariso v. Towse, 92 (1930)

45 F.2d 962 (1930) PARISO v. TOWSE et al. No. 92. Circuit Court of Appeals, Second Circuit. December 15, 1930. *963 Wing & Wing, of New York City (James G. Purdy, of New York City, of counsel), for appellant. Porter & Taylor, of New York City (George B. Greenough, of New York City, of counsel), for appellee. Before MANTON, L. HAND, and SWAN, Circuit Judges. L. HAND, Circuit Judge. The plaintiff, a boy of fifteen, along with several others, was taken by the defendant, Clayton, for a drive in a...

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Wallace & Tiernan Co. v. City of Syracuse, 89 (1930)

45 F.2d 693 (1930) WALLACE & TIERNAN CO., Inc., v. CITY OF SYRACUSE et al. No. 89. Circuit Court of Appeals, Second Circuit. December 5, 1930 *694 Frank P. Malpass, of Syracuse, N. Y. (B. W. Henderson, of New York City, of counsel), for appellant. Wood, Molloy & France, of New York City, and George E. Rendell, of Utica, N. Y. (Loren N. Wood, of New York City, of counsel), for appellee. Before L. HAND, SWAN, and CHASE, Circuit Judges. L. HAND, Circuit Judge. Wallace & Tiernan, as exclusive...

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N. Fluegelman & Co. v. Federal Trade Commission, 85 (1930)

37 F.2d 59 (1930) N. FLUEGELMAN & CO., Inc., v. FEDERAL TRADE COMMISSION. No. 85. Circuit Court of Appeals, Second Circuit. January 6, 1930. *60 Henry Fluegelman, of New York City (David Klein, of New York City, of counsel), for petitioner. Robert E. Healy, Chief Counsel, Federal Trade Comm., of Washington, D. C., and James M. Brinson, Sp. Atty., of Washington, D. C., for respondent. Covington, Burling & Rublee, of Washington, D. C., and Hays, Hershfield, Kaufman & Schwabacher, of New York City...

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Barde Steel Products Corp. v. Com'r of Internal Revenue, 82 (1930)

40 F.2d 412 (1930) BARDE STEEL PRODUCTS CORPORATION v. COMMISSIONER OF INTERNAL REVENUE. No. 82. Circuit Court of Appeals, Second Circuit. April 7, 1930. *413 W. W. Spaulding, of Washington, D. C., and Roscoe C. Nelson, of Portland, Or. (Mason, Spalding & McAtee, of Washington, D. C., and Dey, Hampson & Nelson, of Portland, Or., of counsel), for petitioner. J. Louis Monarch, Millar E. McGilchrist, John Vaughan Groner, and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, all of...

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Sweets Co. of America v. Com'r of Internal Revenue, 7-8 (1930)

40 F.2d 436 (1930) SWEETS COMPANY OF AMERICA, Inc., v. COMMISSIONER OF INTERNAL REVENUE (two cases). Nos. 7-8. Circuit Court of Appeals, Second Circuit. April 7, 1930. *437 Felix H. Levy, of New York City (John J. Sweedler, of New York City, of counsel), for petitioners. G. A. Youngquist, Asst. Atty. Gen., John Vaughan Groner and Sewall Key, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, and F. D. Strader, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel),...

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Moore v. Ford Motor Co., 76 (1930)

43 F.2d 685 (1930) MOORE v. FORD MOTOR CO. No. 76. Circuit Court of Appeals, Second Circuit. July 14, 1930. *686 Leonard M. Wallstein, of New York City (Ralph M. Frink, of New York City, of counsel), for appellant. Nicoll, Anable & Nicoll, of New York City (De Lancey Nicoll and De Lancey Nicoll, Jr., both of New York City, of counsel), for appellee. Before MANTON, SWAN, and AUGUSTUS N. HAND, Circuit Judges. SWAN, Circuit Judge (after stating the facts as above). It has not been seriously argued...

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Merle-Smith v. Commissioner of Internal Revenue, 73, 74 (1930)

42 F.2d 837 (1930) MERLE-SMITH v. COMMISSIONER OF INTERNAL REVENUE. FOWLER v. SAME. Nos. 73, 74. Circuit Court of Appeals, Second Circuit. June 30, 1930. *838 Sprague, Merle-Smith & Smart, of New York City (Talbert W. Sprague, Van S. Merle-Smith, and Charles C. Parlin, all of New York City, of counsel), for petitioners. G. A. Youngquist, Asst. Atty. Gen., and Sewall Key and Norman D. Keller, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Dewitt M. Evans,...

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United States v. Day, 67 (1930)

37 F.2d 36 (1930) UNITED STATES ex rel. FONG LUNG SING v. DAY, Commissioner of Immigration. No. 67. Circuit Court of Appeals, Second Circuit. January 6, 1930. Charles H. Tuttle, U. S. Atty., of New York City (Walter H. Schulman, Asst. U. S. Atty., of New York City, of counsel), for appellant. M. Michael Edelstein, of New York City, for appellee. Before L. HAND, SWAN, and MACK, Circuit Judges. L. HAND, Circuit Judge. The relator, Fong Lung Sing, sued out the writ for the applicant, whom he...

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Tin Decorating Co. v. Metal Package Corporation, 63 (1930)

37 F.2d 5 (1930) TIN DECORATING CO. OF BALTIMORE v. METAL PACKAGE CORPORATION. No. 63. Circuit Court of Appeals, Second Circuit. January 13, 1930. J. Granville Meyers, of New York City (Charles Neave, Thomas J. Johnston, J. Granville Meyers, and Charles S. Jones, all of New York City, of counsel), for appellant. Kenyon & Kenyon, of New York City (Wm. Houston Kenyon, Theodore S. Kenyon, Frederick B. Townsend, and Virgil C. Kline, all of New York City, of counsel), for appellee. Before L. HAND,...

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Cohn v. Cities Service Co., 63 (1930)

45 F.2d 687 (1930) COHN v. CITIES SERVICE CO. No. 63. Circuit Court of Appeals, Second Circuit. December 8, 1930. *688 Harold R. Seamans and Joseph & Zeamans, all of New York City, for appellant. Frueauff, Robinson & Sloan, of New York City (John W. Davis and Edgar G. Crossman, both of New York City, of counsel), for appellee. Before L. HAND, SWAN, and CHASE, Circuit Judges. PER CURIAM. On October 10, 1929, the defendant, a Delaware company, made to those common shareholders who should be of...

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Patterson v. Commissioner of Internal Revenue, 61 (1930)

42 F.2d 148 (1930) PATTERSON v. COMMISSIONER OF INTERNAL REVENUE. No. 61. Circuit Court of Appeals, Second Circuit. May 12, 1930. Robert H. Montgomery, of New York City (Thomas G. Haight, of Jersey City, N. J., J. Marvin Haynes, of Washington, D. C., and Roswell Magill, of Chicago, Ill., of counsel), for petitioner. G. A. Youngquist, Asst. Atty. Gen., and Sewall Key and Andrew D. Sharpe, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Dean P. Kimball, Sp....

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Hurwitz v. Commissioner of Internal Revenue, 60 (1930)

45 F.2d 780 (1930) HURWITZ v. COMMISSIONER OF INTERNAL REVENUE. No. 60. Circuit Court of Appeals, Second Circuit. December 8, 1930. Louis E. Spiegler and N. Norman Mayer, both of Washington, D. C., and Milton M. Mayer, of New York City, for appellant. G. A. Youngquist, Asst. Atty. Gen., and John G. Remey and Sewall Key, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Robert L. Williams, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of...

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Cummings v. Pennsylvania R. Co., 6 (1930)

45 F.2d 152 (1930) CUMMINGS v. PENNSYLVANIA R. CO. No. 6. Circuit Court of Appeals, Second Circuit. November 3, 1930. *153 William F. Purdy, of New York City (John E. Purdy, of New York City, of counsel), for appellee. Burlingham, Veeder, Fearey, Clark & Hupper, of New York City (Chauncey I. Clark and Paul Tison, both of New York City, of counsel), for appellant. Before MANTON, AUGUSTUS N. HAND, and CHASE, Circuit Judges. CHASE, Circuit Judge. This action was originally brought in the Supreme...

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Claude Neon Lights, Inc. v. American Neon Light Corporation, 57 (1930)

39 F.2d 548 (1930) CLAUDE NEON LIGHTS, Inc., v. AMERICAN NEON LIGHT CORPORATION et al. No. 57. Circuit Court of Appeals, Second Circuit. March 3, 1930. Charles J. Holland, of New York City, for appellants. Bohleber & Ledbetter, of New York City (Edwin J. Prindle, William Bohleber, and Frederick Griswold, Jr., all of New York City, of counsel), for appellee. Before MANTON, SWAN, and AUGUSTUS N. HAND, Circuit Judges. MANTON, Circuit Judge. Appellants on this appeal seek to review a preliminary...

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Eden v. Miller, 56 (1930)

37 F.2d 8 (1930) EDEN et al. v. MILLER. No. 56. Circuit Court of Appeals, Second Circuit. January 13, 1930. *9 A. Bruce Bielaski, of New York City, for appellants. Martin Conboy, of New York City (David Asch and Charles W. Tooke, both of New York City, of counsel), for appellee. Before MANTON, AUGUSTUS N. HAND, and CHASE, Circuit Judges. CHASE, Circuit Judge (after stating the facts as above). The defendant insists that his agreement was in legal effect a subscription to $60,000 worth of the...

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Ocean SS Co. v. United States, 53-66 (1930)

38 F.2d 782 (1930) OCEAN S. S. CO. OF SAVANNAH v. UNITED STATES. Nos. 53-66. Circuit Court of Appeals, Second Circuit. February 17, 1930. *783 Barry, Wainwright, Thacher & Symmers and Earle Farwell, all of New York City, for Ocean S. S. Co. Charles H. Tuttle, U. S. Atty., and Horace M. Gray, Sp. Asst. U. S. Atty., both of New York City. Bigham, Englar, Jones & Houston, of New York City (T. Catesby Jones, James W. Ryan, and W. J. Nunnally, Jr., all of New York City, of counsel), for appellees...

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Farwell v. Commissioner of Internal Revenue, 5 (1930)

38 F.2d 791 (1930) FARWELL v. COMMISSIONER OF INTERNAL REVENUE. No. 5. Circuit Court of Appeals, Second Circuit. February 17, 1930. *792 In 1895 James R. Langdon of Montpelier, Vt., died. With the exception of certain specific bequests, all of his property passed by his will to trustees to pay the income thereof in equal shares to his two daughters, Lucy R. and Lizzie W., during their lives; upon the death of one daughter, to pay the entire income to the survivor during her life; and upon the...

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United States v. Fitzmaurice, 49 (1930)

45 F.2d 133 (1930) UNITED STATES v. FITZMAURICE. No. 49. Circuit Court of Appeals, Second Circuit. October 20, 1930. *134 Samuel M. Silver, of New Haven, Conn., for appellant. John Buckley, U. S. Atty., and John A. Danaher, Asst. U. S. Atty., both of Hartford, Conn., for the United States. Before MANTON, L. HAND, and SWAN, Circuit Judges. L. HAND, Circuit Judge. The only question raised upon the appeal is as to the competency of certain evidence admitted in favor of the prosecution upon the...

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Corn Exchange Bank v. United States, 49 (1930)

37 F.2d 34 (1930) CORN EXCHANGE BANK v. UNITED STATES. No. 49. Circuit Court of Appeals, Second Circuit. January 6, 1930. Laughlin, Gerard, Bowers & Halpin, of New York City (Spotwood D. Bowers and Stewart W. Bowers, both of New York City, of counsel), for appellant. Charles H. Tuttle, U. S. Atty., of New York City (Walter H. Schulman, Asst. U. S. Atty., of New York City, of counsel), for the United States. Before MANTON, SWAN, and AUGUSTUS N. HAND, Circuit Judges. MANTON, Circuit Judge. During...

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