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:
MoreIt is not surprising, therefore, to find the Supreme Court saying, in Chicago Title Trust Company v. Zinser, 264 Ill. 31, 105 N.E. So, when Otto Young executed his will, he knew that the statute of Illinois had authorized consolidation of corporations authorized to administer trusts.
By court order, The County Bank was permitted to file a third-party complaint against The First National Bank of Atlanta, with a provision in the order that service of process might be made on The First National Bank at any place within the territorial limits of the State of South Carolina.
Section 194, Civil Code of 1902, as amended in 1911, 126, Civil Code, 1930 Ed., provided as follows: The action for the recognition of natural children, can only be established during the life of the presumptive parents, and a year beyond their death * * *, with exceptions not now relevant.
, United States Court of Appeals, First Circuit. But we need not examine this matter in detail, for the judicially developed doctrine of de facto officers, and the extent to which a judgment of a de facto judge may be immune from collateral attack, are questions of the local law of Puerto Rico.
, MAGRUDER, Chief Judge., 4, (b) The fair market value of the two houses in question was at the time of sale equal to or in excess of the actual sales price, and the Shivers house was actually appraised by the Veterans Administration for a G. I. loan at a market value of $10, 537.00;
, MAGRUDER, Chief Judge. In this respect, price regulation on the sale of houses under the Veterans' Emergency Housing Act of 1946 was no different from price regulation under the Emergency Price Control Act of 1942, as amended, 50 U.S.C.A.Appendix, 901 et seq. 56 Stat. 24.
In the case at bar the basis was cost. and under 113(b), the adjusted basis for determining gain or loss from the sale or other disposition of the property takes account of depreciation to the extent allowed (but not less than the amount allowable) under the income tax laws.
The principal question on this appeal is whether Atwater, in arranging with Pocahontas for the voyage of the Freeman under consideration, undertook any obligation to pay demurrage in the event of delay in loading caused by its failure to provide a cargo.
, 1925, 4 F.2d 245; United States v. Schurz, 1880, 102 U.S. 378, 26 L. Ed. 167; It was there assumed, without discussion, that the district court had jurisdiction to issue a declaratory judgment declaring a veteran's retention rights in government service under the Veterans' Preference Act of 1944.
1020, 85 L. Ed. 1477, under which a federal district court sitting in Massachusetts would be obliged, in a diversity of citizenship case, to apply the local substantive law of Massachusetts (including its rules applicable to choice of law problems) as declared by the courts of the State.
182 F.2d 347, Walter C. BENSON et al., United States Court of Appeals First Circuit. George C. Sweeney, Judge., Thomas H. Walsh, Boston, Mass. (Leo F. Glynn, Boston, Mass., on brief), for appellants., Before MAGRUDER, Chief Judge, and WOODBURY and FRANK (by special assignment), Circuit Judges.
, United States Court of Appeals First Circuit. Judgment accordingly was entered for respondent United States and also for the interpleaded respondent Gibbons Brothers, Inc., 3, Two appeals are before us, one by the injured libellant, in which the United States is appellee;, 1949, 178 F.2d 154.
, MAGRUDER, Chief Judge. However, upon motion by plaintiff in open court, there being no objection, we ordered the cross-appeal dismissed, 3, 'Now, therefore, the Seller agrees to sell and the Buyer agrees to purchase the Hotel Touraine in accordance with the following terms and conditions:, '1.
The district judge denied most of these motions but granted summary judgments (denominated by him as 'final' judgments) as to the defendants Giles and Trimount, with respect to Count 1 of each of the separate statements relating to them.1 From those judgments, plaintiffs appeal.2, 4, 1.
180 F.2d 1022, George W. McGRIMLEY et al., Plaintiffs, Appellants, v.William A. FOLEY, Regional Director of Civil Service Commission, et al., United States Court of Appeals First Circuit., Before MAGRUDER, Chief Judge, and MARIS (by special assignment) and WOODBURY, Circuit Judges., PER CURIAM.
539, 90 L. Ed. 679. 532, that when an issue is presented in an income tax case as to whether a 'family partnership is real', the inquiry must be 'whether the partners really and truly intended to join together for the purpose of carrying on business and sharing in the profits or losses or both.
, F. Fernandez Cuyar, San Juan, Puerto Rico, for appellant. no additional evidence of connection with a bolita game is required precisely because the materials themselves establish the connection.' The court here referred to Adams v. People of State of New Yowk, 1904, 192 U.S. 585, 599, 24 S. Ct.
182 F.2d 935, FREDLEYS, Inc.v.NELLIS., PER CURIAM. The court reserved decision on the motion, and submitted to the jury the issues of negligence, contributory negligence, and amount of damages, in a charge to which no exception has been taken., 3, The judgment of the District Court is affirmed.
182 F.2d 296, ANDERSONv.UNITED STATES. In his written objection to summary judgment he denies that it is his note, that he ever made any payment on it, that he owes the amount claimed, and demands his constitutional right of trial by jury, which he had claimed in his complaint.
What the trustees now seek to recover are the fiduciary income taxes which they paid for the years 1943 and 1944 on the aforesaid surplus income of the trust not distributable to Demarest Lloyd, Jr., but added to the corpus of the trust. Abatement of tax for members of armed forces upon death.
