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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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Conti v. United States, 4183 (1946)

158 F.2d 581 (1946), CONTI, v., UNITED STATES., Gerald J. McCarthy, Asst. The plaintiff made a prima facie case when it showed that its damages amounted to the difference between the price bid by the defendant and the amount paid to the Durso Construction Co. and no rebutting evidence was offered.

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United States v. Cataldo, 4173 (1946)

157 F.2d 802 (1946), UNITED STATES, v., CATALDO., for the condemnation of certain articles of food consisting of 193 cartons, more or less, each containing 18 boxes of a food labeled in part: Benevento Brand Nougat Net Weight 9 Ounces Contains 18 Pieces Weighing Rule 81(a) (2), 28 U.S.C.A.

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Cameron v. President and Fellows of Harvard College, 4172 (1946)

The court below found that during the pendency of the principal litigation just described she was familiar with the terms of the will of Charles H. Smith and in fact had been engaged in litigation with respect to it in the Rhode Island courts., The appeal is dismissed for lack of jurisdiction.

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Ladd v. Brickley, 4167 (1946)

The District Judge has approved the settlement; We mention it, however, as an additional factor which we, or any court, would have to treat and dispose of before final disposition could be made on the question of whether Paper Company is subject to suit in Massachusetts for the claims involved.

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Emery v. Commissioner of Internal Revenue, 4152 (1946)

156 F.2d 728 (1946), EMERY, v., COMMISSIONER OF INTERNAL REVENUE. 149, 85 L. Ed. 81; The control of the petitioner in the case at bar was even greater than a power to request all of the income of the trust and hence the principles of the Mallinckrodt case are applicable here.

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Boston & MRR v. Meech, 4145 (1946)

156 F.2d 109 (1946), BOSTON M. R. R., v., MEECH. Locomotives were ordinarily stripped from the platform on the northerly side of the track since that platform was adjacent to the equipment building. 232, 88 L. Ed. 239, and cases cited) to support the verdict upon either count.

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Reynolds v. Commissioner of Internal Revenue, 4142 (1946)

155 F.2d 620 (1946), REYNOLDS, v., COMMISSIONER OF INTERNAL REVENUE. 475, 85 L. Ed. 783;, While the Tax Court emphasized in its opinion here the lack of frequency and continuity in the sales by Cartier of taxpayer's jewelry, we think the opinion lays down no clean and clear cut question of law.

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Jarabo v. United States, 4134 (1946)

158 F.2d 509 (1946), JARABO, v., UNITED STATES., WOODBURY, Circuit Judge. Thus the evidence adduced by the Government in support of count 1 would not warrant the inference that the appellant's transportation of the woman named therein was illegal at its inception. 266, 84 L. Ed. 307.

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Lincoln Stores v. Nashua Mfg. Co., 4133 (1946)

Amory's patent was the first to teach that a blanket constituted chiefly of rayon fibers would be successful only if the fibers were of a specified length and denier, undrafted and loosely wound around the hard-twisted core. Webster Loom Co. v. Higgins, 1881, 105 U.S. 580, 591, 26 L. Ed. 1177.

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Commissioner of Internal Rev. v. Motor Mart Trust, 4124 (1946)

577, 580, 87 L. Ed. 785: Possibly because it seems beyond the legislative purpose to exact income taxes for savings on debts, the courts have been astute to avoid taxing every balance sheet improvement brought about through a debt reduction.

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Iriarte v. United States, 4113, 4114 (1946)

667, 57 L. Ed. 1063;, NOTES, [1] Mr. Canejas testifying as an expert witness for the government said that the land was most valuable for a low cost housing development and placed a value upon it for that purpose substantially below the award of compensation made by the District Court.

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People of Puerto Rico v. Eastern Sugar Associates, 4112 (1946)

156 F.2d 316 (1946), PEOPLE OF PUERTO RICO, v., EASTERN SUGAR ASSOCIATES et al., WOODBURY, Circuit Judge. 167, 171, 82 L. Ed. 235, see also Puerto Rico v. Rubert Hermanos, Inc., 309 U.S. 543, 547, 548, 60 S. Ct., The four contemplated uses for the land enumerated above are closely inter-related.

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Bodell v. Commissioner of Internal Revenue, 4105 (1946)

It shows the percentage of gain or loss of control of the total assets., NOTES, [1] * Table I., Value of property, (Stock of, Investors Corporation), transferred Aggregate, to Investors Value of Aggregate, Trust in exchange Stock Loss, Transferors for its stocks., Percentage of, Spread.

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Von Knorr v. Griswold, 4104 (1946)

that said investigation was conducted without notice to the plaintiff;, The purported order of General Miles contained in the letter of August 13, 1943, was not issued under the authority of Executive Order No. 9066, and the sanctions of the Act of March 21, 1942, are inapplicable thereto.

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Brown & Sharpe Mfg. Co. v. Kar Engineering Co., 4096 (1946)

Nonetheless until Bower they never coordinated their knowledge of existing chucks with their knowledge of means for diverting magnetic flux so as to produce a chuck of a permanent magnet type from which work could be released while in the normal work holding zone., 1944, 145 F.2d 991.

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Parker v. United States, 4083 (1946)

153 F.2d 66 (1946), PARKER, v., UNITED STATES., Howard B. Parker is here again, this time on appeal from an order of the District Court denying his petition to be finally discharged from further commitment and liability for civil contempt. 164, 82 L. Ed. 204, and cases cited.

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Swaczyk v. United States, 4082 (1946)

156 F.2d 17 (1946), SWACZYK, v., UNITED STATES. (3) as a minister of religion; This Appeal Board considered his case not once but five times and deferred him twice, but not one single vote for ministerial exemption was cast by any member of the Board on any of the five different considerations.

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Bay State Dredging & Contracting Co. v. Porter, 4080 (1946)

153 F.2d 827 (1946), BAY STATE DREDGING CONTRACTING CO., v., PORTER., Witness R. M. Tully 260 Tremont St., Boston, Mass., If this release is valid, its legal effect is fairly clear: Plaintiff presently releases all claims and causes of action in exchange for a promise 513, 75 L. Ed. 1188.

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Mishawaka R. & W. Mfg. Co. v. Panther-Panco Rub. Co., 4063, 4064 (1946)

These products it sells to shoe stores, department stores, and other shoe retailers., In 1938, plaintiff obtained Trade-Mark Registration No. 356, 086 for the same mark, as applied to rubber heels and rubber soles. it is too familiar with the every-day use of a red circle as a display background.

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Yoffe v. United States, 3993 (1946)

153 F.2d 570 (1946), YOFFE et al. The evidence is substantial and consistent with the theory that YK Associates sales were sales of Yoffe-Krasnow, Inc., There is also substantial evidence consistent with the view that a taxable profit was derived from the YK Associates sales.

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