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:
More124 F.2d 132 (1941), POPE COTTLE CO., v., FAIRBANKS REALTY TRUST. b the phrase any unincorporated company. Otherwise a business conducted by two trustees on behalf of named beneficiaries could without more be put in bankruptcy as an entity, whereas a similar trust with only one trustee could not.
and in No. 763 entered judgment of dismissal as against defendant Cable only. applied to the District Judge seeking to have him request the Circuit Court of Appeals to remand the cases so that motions for leave to file amended complaints might be filed in the District Court.
, 124 F.2d 599, decided by us this day, that as a result of this section every officer of a corporation must be an employee even though he performs no services, receives no compensation and is subject to no control. ยงยง 21, 22, provided that employer means master and employee means servant.
123 F.2d 991 (1941), CARUMBO, v., CAPE COD S. S. CO., No. 3679. 111, 75 L. Ed. 312 (an American citizen employed as a stevedore unloading a vessel flying the German flag in New York harbor) that the word seaman in the Jones Act is to be given broader scope than seaman as defined in 46 U.S.C.A.
Helvering v. Blair, 2 Cir. The Government has not made the extreme contention that the gifts in question would still be deemed future interests in property even though at the date of the gifts in 1937 the donees acquired the unqualified right to the present enjoyment of the net income.
There the life tenant was given full power and authority to use the income and principal as he desires. After the death of the wife there were bequests in trust for charities. In that case, it was certain that the charities would take the property over and above the life estate;
, 1938, 95 F.2d 65; On the other hand, we cannot accept the government's contention that the full amount of depreciation and depletion sustained, whether allowable by law as a deduction from gross income in past years or not, must be deducted from cost in ascertaining gain or loss.
120 F.2d 87 (1941), HANNAN et al. No such extreme case is presented here. 954, 83 L. Ed. 1423, the court had under review a permanent injunction granted by a federal district court restraining enforcement of an ordinance, but here the plaintiffs had repeatedly applied for permits without success.
120 F.2d 128 (1941), MORENO, v., UNITED STATES et al. following section 723c] inasmuch as the case is now virtually a suit between the plaintiff and the third party defendant Marjorie E. Bathurst, the plaintiff files the following amendment by way of additional paragraphs to her complaint:, 12.
v., PALMER et al., With respect to the power to amend the by-laws, Article 339 of the By-laws provides:, The Board of Directors may amend from time to time these By-laws, by the affirmative vote of two-thirds of its members, after report from the Committee of Rules. Palmer is manager.
121 F.2d 129 (1941), COMMISSIONER OF INTERNAL REVENUE, v., BRISTOL. To hold that release of dower rights is consideration for a gift between husband and wife would therefore in a wide range of cases frustrate the purpose of the gift tax in its chief role as protector of the estate and income taxes.
120 F.2d 213 (1941), LOWELL SUN Co., v., FLEMING, Administrator, Wage and Hour Division. This is the order from which the respondent appeals.[1] The question raised is whether or not under the Act the Administrator may delegate his power to issue subpoenas duces tecum to his representatives.
, Article 11 of Treasury Regulations 79 (1933 ed.) provides:, A future interest in property is any interest or estate in property, whether vested or contingent, which is limited to commence in use, possession, or enjoyment at some future date or time. Net Gifts, (a) General Definition.
579, 47 L. Ed. 709;, In the leading case of Mills v. Green, 159 U.S. 651, 16 S. Ct. See Jimenez v. Reily, 30 P.R. The Chief Justice gave judgment denying the writ., I think, therefore, that Chief Justice del Toro, for the court below, properly allowed appellant's petition for appeal to this court.
, In connection with claim 1 the master makes the finding that Hagen was the first to develop a constant speed fan wherein the output is controlled by supplying a variable spin to the entering air by means of adjustable vanes at the inlet. of 261 U.S., 43 S. Ct. 37, 70 L. Ed. 202 and cases cited.
, The reason we do not consider these cases to be in point is that Hagen, unlike the patentees in the Lincoln and Bassick cases, made no attempt to cover in his patent, which is a combination one, all of the separate parts of the combination including those which were unpatented and old in the art.
120 F.2d 159 (1941), W. F. YOUNG, Inc., v., COMMISSIONER OF INTERNAL REVENUE. In enacting provisions for income tax deductions, Congress is only interested in determining what part of a company's gross income it believes should be treated as net income for the purposes of income taxation.
It is evident that the execution of a formal contract was not contemplated in the present case, because the defendant's bid was accepted on the form of acceptance printed at the bottom of the bid which states that it is not required to be executed when United States Government Form No. P. W.A.
, An affidavit by counsel for appellant, in explanation of the late filing, states that counsel went to the office of the clerk on Saturday afternoon, September 14, between 2 and 4 P. M. to file the notice of appeal; 364, 23 F.2d 972., The term business hours is not defined in the rule.
118 F.2d 639 (1941), COMMISSIONER OF INTERNAL REVENUE, v., O'KEEFFE., On the face of the trust instrument, the present case is obviously a weaker one than the Clifford case for a finding that the donor remains in substance the owner of the corpus, despite the formal conveyance to trustees.
