86 F.2d 710 (1936) JOHNSON v. COMMISSIONER OF INTERNAL REVENUE. No. 97. Circuit Court of Appeals, Second Circuit. December 14, 1936. *711 Kellogg, Emery & Inness-Brown, of New York City (Dean Emery, J. Fearon Brown, and J. Raymond Kochendorfer, all of New York City, of counsel), for petitioner. Robert H. Jackson, Asst. Atty. Gen., and Sewall Key and John G. Remey, Sp. Assts. to the Atty. Gen., for respondent. Before L. HAND, SWAN, and CHASE, Circuit Judges. SWAN, Circuit Judge. The deficiency...
80 F.2d 872 (1936) MOTION PICTURE CAPITAL CORPORATION v. COMMISSIONER OF INTERNAL REVENUE. INVESTORS EQUITY CO., Inc., v. COMMISSIONER OF INTERNAL REVENUE. Nos. 95, 96. Circuit Court of Appeals, Second Circuit. January 6, 1936. *873 Bernhard Knollenberg and Harry J. Rudick, both of New York City (Lord, Day & Lord, of New York City, of counsel), for appellants. Frank J. Wideman, Asst. Atty. Gen., and Sewall Key and John MacC. Hudson, Sp. Assts. to the Atty. Gen., for respondent. Before MANTON,...
86 F.2d 637 (1936) COMMISSIONER OF INTERNAL REVENUE v. UNION PAC. R. CO. No. 94. Circuit Court of Appeals, Second Circuit. November 30, 1936. *638 Robert H. Jackson, Asst. Atty. Gen., Sewall Key and Harry Marselli, Sp. Assts. to the Atty. Gen., and Darwin P. Kingsley, Jr., and Henry W. Clark, both of New York City, for respondent taxpayer. A. C. Rearick and Paul Smith, both of New York City, for Chesapeake & Ohio Ry. Co., amici curiæ. Before MANTON, AUGUSTUS N. HAND, and CHASE, Circuit Judges....
86 F.2d 732 (1936) JOHNSTON v. COMMISSIONER OF INTERNAL REVENUE. No. 88. Circuit Court of Appeals, Second Circuit. December 7, 1936. *733 William W. Spalding, of Washington, D. C. (Mason, Spalding & McAtee, of Washington, D. C., of counsel), for petitioner. Robert H. Jackson, Asst. Atty. Gen., and Sewall Key and Berryman Green, Sp. Assts. to the Atty. Gen., for respondent. Cohen, Cole, Weiss & Wharton, of New York City (John F. Wharton and Harry J. Leffert, both of New York City, of counsel),...
82 F.2d 174 (1936) COMMISSIONER OF INTERNAL REVENUE v. HYDE. No. 83. Circuit Court of Appeals, Second Circuit. March 2, 1936. Frank J. Wideman, Asst. Atty. Gen., and J. Louis Monarch and Louise Foster, Sp. Assts. to Atty. Gen., for petitioner. Campbell E. Locke, of New York City, for respondent. Before MANTON, SWAN, and CHASE, Circuit Judges. SWAN, Circuit Judge. The question here presented, like that in the preceding case of Helvering, Commissioner, v. Brooks (C.C.A.) 82 F.(2d) 173, is whether...
86 F.2d 616 (1936) POTTS v. CITY OF UTICA. No. 81. Circuit Court of Appeals, Second Circuit. November 30, 1936. Bartle Gorman, Corp. Counsel, of Utica, N. Y., and M. Francis Malone, Asst. Corp. Counsel, of Utica, N. Y., for defendant-appellant. White & Case, of New York City (David Paine and Henry M. Marx, both of New York City, of counsel), for plaintiff-appellee. Before MANTON, AUGUSTUS N. HAND, and CHASE, Circuit Judges. CHASE, Circuit Judge. In an action at law tried to a jury in the...
81 F.2d 16 (1936) DAVISON v. COMMISSIONER OF INTERNAL REVENUE. No. 78. Circuit Court of Appeals, Second Circuit. January 13, 1936. Alfred T. Davison, of New York City (Alfred T. Davison and E. L. Mackenzie, both of New York City, of counsel), for petitioner-appellant. Frank J. Wideman, Asst. Atty. Gen., and Sewall Key and Berryman Green, Sp. Assts. to the Atty. Gen., for respondent-appellee. Before MANTON, AUGUSTUS N. HAND, and CHASE, Circuit Judges. AUGUSTUS N. HAND, Circuit Judge. The...
86 F.2d 708 (1936) ALGOMA CENTRAL & HUDSON BAY RY. CO. v. GREAT LAKES TRANSIT CORPORATION et al. No. 77. Circuit Court of Appeals, Second Circuit. December 14, 1936. *709 Duncan, Leckie, McCreary, Schlitz & Hinslea and Robert G. McCreary, all of Cleveland, Ohio, for appellant. Brown, Ely & Richards, of Buffalo, N. Y. (John B. Richards, Laurence E. Coffey, and David S. Jackson, all of Buffalo, N. Y., of counsel), for appellee. Stanley & Gidley, of Buffalo, N. Y. (Ray M. Stanley, of Buffalo, N. Y....
86 F.2d 629 (1936) In re UNITED CIGAR STORES CO. OF AMERICA. PICKER et al. v. IRVING TRUST CO. et al. No. 71. Circuit Court of Appeals, Second Circuit. November 30, 1936. *630 Charles Rosenbaum, of New York City (Mortimer Hays and Mortimer Feuer, both of New York City, of counsel), for petitioners-appellants. Cravath, deGersdorff, Swaine & Wood, of New York City (Donald C. Swatland and R. L. Gilpatric, both of New York City, of counsel), for reorganization trustee. Before MANTON, AUGUSTUS N....
86 F.2d 611 (1936) THE SYDFOLD. No. 69. Circuit Court of Appeals, Second Circuit. November 30, 1936. Ralph Atkins, of New York City, for libelant-appellant. Haight, Griffin, Deming & Gardner, of New York City (Edgar R. Kraetzer, of New York City, of counsel), for claimant-appellee. Before MANTON, AUGUSTUS N. HAND, and CHASE, Circuit Judges. AUGUSTUS N. HAND, Circuit Judge. This is an appeal from a decree dismissing a libel against the steamship Sydfold brought under the Longshoremen's and...
80 F.2d 834 (1936) BRULATOUR et al. v. ÆTNA CASUALTY & SURETY CO. No. 66. Circuit Court of Appeals, Second Circuit. January 6, 1936. Vincent A. O'Connor, of New York City (John W. Davis and Vincent A. O'Connor, both of New York City, of counsel), for appellant. Konta, Kirchwey & Engel, of New York City (Max D. Steuer and Mitchell Jelline, both of New York City, of counsel), for appellees. Before MANTON, AUGUSTUS N. HAND, and CHASE, Circuit Judges. MANTON, Circuit Judge. Judgments were entered...
86 F.2d 737 (1936) UNITED STATES v. ONE PACKAGE. No. 62. Circuit Court of Appeals, Second Circuit. December 7, 1936. Lamar Hardy, U. S. Atty., of New York City (Francis H. Horan and William *738 F. Young, Asst. U. S. Attys., both of New York City, of counsel), for the United States. Greenbaum, Wolff & Ernst, of New York City (Morris L. Ernst, Alexander Lindey, and Eugene M. Kline, all of New York City, of counsel), for Dr. Hannah M. Stone, claimant-appellee. Before L. HAND, SWAN, and AUGUSTUS N....
82 F.2d 173 (1936) HELVERING, Com'r of Internal Revenue, v. BROOKS. No. 5. Circuit Court of Appeals, Second Circuit. March 2, 1936. Frank J. Wideman, Asst. Atty. Gen., and J. Louis Monarch, Norman Keller, and L. W. Post, Sp. Assts. to Atty. Gen., for petitioner. Jacob Mertens, Jr., of New York City (Marshal Stearns, of New York City, of counsel), for respondent. Before MANTON, SWAN, and CHASE, Circuit Judges. SWAN, Circuit Judge. On June 4, 1930, the respondent Brooks created an irrevocable...
86 F.2d 713 (1936) BRETZFELDER et al. v. COMMISSIONER OF INTERNAL REVENUE. No. 5. Circuit Court of Appeals, Second Circuit. December 7, 1936. *714 Charles B. Bretzfelder, of New York City (Bertram Boardman and Milton M. Davis, both of New York City, of counsel), for petitioners. Robert H. Jackson, Asst. Atty. Gen. (Sewall Key and Ellis N. Slack, Sp. Assts. to the Atty. Gen.), for respondent. Before MANTON, L. HAND, and SWAN, Circuit Judges. SWAN, Circuit Judge. The petitioners are executors of...
83 F.2d 257 (1936) RUML v. COMMISSIONER OF INTERNAL REVENUE. No. 49. Circuit Court of Appeals, Second Circuit. April 6, 1936. Louis Mead Treadwell, of New York City, for petitioner. Frank J. Wideman, Asst. Atty. Gen., and Norman D. Keller and Howard P. Locke, Sp. Assts. to Atty. Gen., for respondent. Before MANTON, SWAN, and CHASE, Circuit Judges. CHASE, Circuit Judge. The Commissioner refused to allow a deduction claimed by the petitioner in 1928 for a loss on the sale of stock. That created...
85 F.2d 17 (1936) SECURITIES AND EXCHANGE COMMISSION v. JONES. [*] No. 479. Circuit Court of Appeals, Second Circuit. July 13, 1936. H. I. Fischbach, of New York City, Harry O. Glasser, of Enid, Okl., and J. N. Saye, of Longview, Tex., for appellant. John J. Burns, of Washington, D. C. (Francis Currie, Charles R. Kaufman, Francis S. Walker, all of Washington, D. C., and John L. Flynn, of Los Angeles, Cal., of counsel), for respondent and applicant-appellee. Before MANTON, L. HAND, and SWAN,...
85 F.2d 116 (1936) UNITED STATES v. GREENHAUS. [*] No. 473. Circuit Court of Appeals, Second Circuit. August 3, 1936. Joseph Brill, of New York City (Theodore E. Wolcott, of New York City, of counsel), for appellant. Lamar Hardy, U. S. Atty., of New York City (Lester C. Dunigan, Asst. U. S. Atty., of New York City, of counsel), for the United States. Before L. HAND, AUGUSTUS N. HAND, and CHASE, Circuit Judges. AUGUSTUS N. HAND, Circuit Judge. The appellant Greenhaus was convicted in the...
85 F.2d 97 (1936) CAPITAL CO. v. FOX, and five other cases. Nos. 468-472. Circuit Court of Appeals, Second Circuit. July 27, 1936. *98 Robert P. Levis, of New York City, for appellants. Cravath, De Gersdorff, Swaine & Wood, of New York City (Samuel B. Stewart, Jr., of New York City, of counsel), for appellee. Before L. HAND, AUGUSTUS N. HAND, and CHASE, Circuit Judges. L. HAND, Circuit Judge. These appeals are from orders denying motions to set aside subp nas issued under section 779 (2) of the...
85 F.2d 586 (1936) JOHN B. STETSON CO. v. STEPHEN L. STETSON CO., Limited, et al. [*] No. 467. Circuit Court of Appeals, Second Circuit. August 10, 1936. Conboy, Hewitt, O'Brien & Boardman, of New York City (Martin Conboy and David Asch, both of New York City, of counsel), for appellant Stephen L. Stetson Company, Ltd. Gelman & Erde, of New York City (Louis I. Gelman and Joseph George Erde, both of New York City, of counsel), for appellant Hutt & Wasserman, Inc. Clarke & Allen, of New York City...
84 F.2d 982 (1936) In re LAZAROFF. CITY OF NEW YORK v. GOLDSTEIN. No. 462. Circuit Court of Appeals, Second Circuit. July 6, 1936. Paul Windels, Corp. Counsel, of New York City (Paxton Blair, Oscar S. Cox, and Sol Charles Levine, all of New York City, of counsel), for appellant. Leibowitz & Steinberg, of New York City (Jacob H. Steinberg, Jesse S. Raphael, and Max Milstein, all of New York City, of counsel), for appellee. Before MANTON, AUGUSTUS N. HAND, and CHASE, Circuit Judges. MANTON,...
