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Court of Appeals for the First Circuit

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:

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White v. Higgins, 3613 (1940)

116 F.2d 312 (1940), WHITE, v., HIGGINS et al., No. 3613., Circuit Court of Appeals, First Circuit., December 12, 1940., *313 *314 Edward First, Sp. Asst. to Atty. Gen. (J. Louis Monarch, Sp. Asst. to Atty. Gen., Samuel O. Clark, Jr., Asst. Atty. Gen., and Edmund J. Brandon and C. Keefe Hurley

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Cohen v. United States, 3612 (1940)

115 F.2d 505 (1940), COHEN, v., UNITED STATES., Circuit Court of Appeals, First Circuit. Can the trustee fail to test or appeal from an order of the referee directing payment of the government's claim for taxes, pay the same, and two years later file a claim and bring suit for refund

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Hamlen v. Welch, 3611 (1940)

116 F.2d 413 (1940), HAMLEN et al. And the indenture of August 5, 1930, providing for an extension of the Stober mortgage and its assumption by the trustee was signed Paul M. Hamlen, Trustee u/will Nathaniel Hamlen. See, e. g., Tebaldi Supply Co. v. MacMillan, 1935, 292 Mass. 384, 198 N.E.

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Commissioner of Internal Revenue v. Prouty, 3603 (1940)

, Trust No. 1 presents a different situation., 110 F.2d 934, such a power held by a grantor-trustee was held to be so substantial as to amount in effect to a power in the grantor to revest in himself the corpus of the trust estate and hence to subject the grantor to an income tax under Section 166;

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Haffenreffer Brewing Co. v. Commissioner of Int. Rev., 3593 (1940)

116 F.2d 465 (1940), HAFFENREFFER BREWING CO., v., COMMISSIONER OF INTERNAL REVENUE. * * *, (2) The term `undistributed net income' means the adjusted net income minus the sum of * * * the credit provided in section 26(c), relating to contracts restricting dividends. Credits of Corporations.

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Commissioner of Internal Revenue v. Branch, 3592 (1940)

551, 84 L. Ed. 796. It is true, he reserved a nonfiduciary power to pledge the trust securities for his private debt, but this went no further than to continue the pledge which existed when the trust was created, in case the grantor should have occasion to renew the notes held by the pledgee.

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Farrington v. Stoddard, 3575 (1940)

, But where the injured person dies as a result of the accident, which was not the fact in the Pillsbury case, it is clear under the Maine decisions that the action by the personal representative under the survival statute is separate and distinct from the cause of action under the death statute.

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Sears v. Hassett, 3574 (1940)

289, 80 L. Ed. 263 makes clear that to be an association within the meaning of the Act, the trust must not only resemble a corporation in form of organization; that the power to purchase other property was inserted in the trust instrument simply to protect the holdings that the trust had;

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Nolan v. General Seafoods Corporation, 3572, 3573 (1940)

112 F.2d 515 (1940), NOLAN, v., GENERAL SEAFOODS CORPORATION. The snodder rope was approximately two or three inches in circumference, and there is evidence that the seiseline rope was hardly half this size. See Carlisle Packing Co. v. Sandanger, 259 U.S. 255, 42 S. Ct. 75, 73 L. Ed. 220;

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Cady v. Murphy, 3570 (1940)

, Q. And did you mention the number of shares to Murphy Though the evidence did not satisfy the court that Rhoades Company acted as principals, it concluded that this was immaterial since Section 12 of the Securities Act of 1933 applies to brokers when selling securities owned by other persons.

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Maryland Casualty Co. v. United Corporation, 3559 (1940)

111 F.2d 443 (1940), MARYLAND CASUALTY CO., v., UNITED CORPORATION OF MASSACHUSETTS et al. In each case the district court entered judgment dismissing the complaint. But in the case at bar the pending suit in the state court will determine only the liability of the Assured for negligence;

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O'Brien v. Western Union Telegraph Co., 3555 (1940)

It would seem that the corresponding liability or immunity of the telegraph company to the person defamed should likewise be determined by uniform federal rules in cases where the telegraph company does transmit and deliver the defamatory message. Nye v. Western Union Telegraph Co., C.C.

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Cochran v. M & M TRANSP. CO., 3552 (1940)

110 F.2d 519 (1940), COCHRAN et al., Appeal from this judgment was taken by the defendant alone, chiefly on the ground that the trial court was in error in not having directed a verdict for the defendant on the fourth count. Lewis v. United States, 1910, 216 U.S. 611, 30 S. Ct. 9, 21 L. Ed. 559.

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Otis & Co. v. Insurance Bldg. Corporation, 3544 (1940)

110 F.2d 333 (1940), OTIS CO., v., INSURANCE BLDG. CORPORATION et al., There are two situations in which compensation to a person acting in a representative or fiduciary capacity is prohibited:, 1. and contends that its petition for approval by the judge of its transactions in the securities,

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Faulkner v. Commissioner of Internal Revenue, 3539 (1940)

, MAGRUDER, Circuit Judge. Article II of its constitution as amended June 3, 1935, stated the purposes for which it was organized, as follows:, The objects of the Birth Control League of Massachusetts shall be:, Section 1: to collect and correlate information regarding birth control., 40 F.2d 372;

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Raymor Ballroom Co. v. Buck, 3537 (1940)

110 F.2d 207 (1940), RAYMOR BALLROOM CO. et al. On each occasion, the officers made known their identity to Galvin and their purpose to levy on the box office receipts if payment was not forthcoming. 57, 81 L. Ed. 67; The defendant Raymond J. Galvin was the treasurer of this corporation. contempts.

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Eastern SS Lines v. Monahan, 3535 (1940)

v., MONAHAN, Deputy Commissioner, et al., for appellant., Foley was injured in the course of his employment on March 12, 1932., In the Candado case, the findings were that the man had a partial disability without earning capacity, and the Commissioner awarded compensation for a total disability.

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Fulham v. Commissioner of Internal Revenue, 3531 (1940)

110 F.2d 916 (1940), FULHAM, v., COMMISSIONER OF INTERNAL REVENUE., By this amendment the power of the committee to revoke the trust and revest the corpus in the grantor became subject to the written consent of Mary E. Fulham. True, it is provided that the trustees may make payments to Mrs. Fulham.

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National Labor Relations Board v. Waumbec Mills, 3528 (1940)

, In its answer to the Board's complaint, respondent stated that the most that can be said on behalf of applicants Chartier and Geoffrion is that in competition with other applicants their record of activity and labor union organization was given consideration. 493, 84 L. Ed. 704;

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Robbins v. Commissioner of Internal Revenue, 3527 (1940)

111 F.2d 828 (1940), ROBBINS, v., COMMISSIONER OF INTERNAL REVENUE. 291, 68 L. Ed. 558; Under that agreement, Amherst College receives $250, 000 or one-third of the principal of the trust fund, whichever is the lesser, upon the death of the survivor of Bertha Allen Logan and Louise Allen Atkins.

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