101 F.2d 44 (1939) BORDEN v. COMMISSIONER OF INTERNAL REVENUE. No. 98. Circuit Court of Appeals, Second Circuit. January 9, 1939. Sackett, Chapman, Brown & Cross, of New York City (Joseph A. Nickerson, of Scarsdale, N. Y., of counsel; J. Edgar Swanin, of New York City, on the brief), for petitioner. James W. Morris, Asst. Atty. Gen., and Sewall Key and Arthur A. Armstrong, Sp. Assts. to Atty. Gen., for respondent. Before MANTON, L. HAND, and CHASE, Circuit Judges. L. HAND, Circuit Judge. This...
108 F.2d 470 (1939) EDUCATORS ASS'N, Inc., et al. v. FEDERAL TRADE COMMISSION. No. 97. Circuit Court of Appeals, Second Circuit. December 18, 1939. Rehearing Denied February 27, 1940. *471 Townsend, Kindleberger & Campbell, of New York City (E. Crosby Kindleberger, of New York City, of counsel), for petitioners. W. T. Kelley, Chief Counsel, Federal Trade Commission, Martin A. Morrison, Asst. Chief Counsel, and William L. Pencke and James W. Nichol, Sp. Attys., all of Washington, D. C., for...
108 F.2d 497 (1939) (AMERICAN) LUMBERMENS MUT. CASUALTY CO. OF ILLINOIS v. TIMMS & HOWARD, Inc., et al. SAME v. SCHILL et al. Nos. 93, 94. Circuit Court of Appeals, Second Circuit. December 18, 1939. *498 *499 Oscar J. Brown, of Syracuse, N. Y., for appellant. George H. Bond, Jr., and Bond, Schoeneck & King, all of Syracuse, N. Y., for appellees in No. 93. Clifford H. Searl and Searl, Langan & Searl, all of Syracuse, N. Y., for appellees in No. 94. Before L. HAND, AUGUSTUS N. HAND, and CLARK,...
108 F.2d 337 (1939) SAMMET v. MAYER. In re WYSER et al. No. 86. Circuit Court of Appeals, Second Circuit. December 18, 1939. *338 Benjamin Siegel, of New York City (Benjamin Brownstein, of New York City, on the brief), for appellant. Isadore B. Hurwitz, of New York City (Goldman, Malter & Goldman and Harry Malter, all of New York City, on the brief), for appellee. Before SWAN, CHASE, and CLARK, Circuit Judges. CLARK, Circuit Judge. The bankrupts were the sole partners in a brokerage firm known...
101 F.2d 41 (1939) PATCHOGUE-PLYMOUTH MILLS CORPORATION v. DURNING, Collector of Customs. No. 85. Circuit Court of Appeals, Second Circuit. January 9, 1939. *42 Lamar Hardy, U. S. Atty., of New York City (John W. Knox, Asst. U. S. *43 Atty., of New York City, of counsel), for appellant. Harry G. Herman, of New York City, for appellee. Before MANTON, SWAN, and CHASE, Circuit Judges. CHASE, Circuit Judge. Certain imported wools were withdrawn by the plaintiff from a bonded warehouse between...
107 F.2d 745 (1939) COMMISSIONER OF INTERNAL REVENUE v. PUPIN'S ESTATE et al. No. 85. Circuit Court of Appeals, Second Circuit. November 20, 1939. Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Louise Foster, Sp. Assts. to Atty. Gen., for petitioner. Harry W. Forbes, of New York City, for respondent. Before L. HAND, AUGUSTUS N. HAND, and PATTERSON, Circuit Judges. PATTERSON, Circuit Judge. The question is whether the estate of Michael I. Pupin, deceased, is liable for additional...
107 F.2d 906 (1939) HORST v. COMMISSIONER OF INTERNAL REVENUE. No. 83. Circuit Court of Appeals, Second Circuit. November 13, 1939. Duer, Strong & Whitehead, of New York City (Orwill V. W. Hawkins and Harry H. Wiggins, both of New York City, of counsel), for petitioner. *907 Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Morton K. Rothschild, Sp. Assts. to Atty. Gen., for respondent. Before SWAN, CHASE, and PATTERSON, Circuit Judges. PATTERSON, Circuit Judge. The question is whether...
101 F.2d 1 (1939) NEW YORK TRUST CO. v. PALMER et al. No. 80. Circuit Court of Appeals, Second Circuit. January 9, 1939. *2 J. H. Gardner, Jr., of New Haven, Conn., for appellees. Miller, Owen, Otis & Bailly, of New York City (Edward C. Bailly and Howard C. Wood, both of New York City, of counsel), for appellant. C. M. Clay, Asst. Gen. Counsel, of Washington, D. C. (Claude E. Hamilton, Jr., Gen. Counsel, Reconstruction Finance Corporation, and Daniel Willard, Jr., Gen. Counsel, Railroad Credit...
107 F.2d 992 (1939) NATIONAL LABOR RELATIONS BOARD v. NATIONAL CASKET CO., Inc. No. 8. Circuit Court of Appeals, Second Circuit. December 11, 1939. *993 *994 Charles Fahy, Gen. Counsel, Robert B. Watts, Associate Gen. Counsel, and Samuel Edes and Marcel Mallet-Prevost, all of Washington, D. C. (Gerhard P. Van Arkel, of Washington, D. C., of counsel), for petitioner. Greene & Greene, of New York City (Richard T. Greene, Daniel S. Murphy, and Malcolm C. Law, all of New York City, of counsel), for...
108 F.2d 16 (1939) LEWIS v. VENDOME BAGS, Inc. No. 76. Circuit Court of Appeals, Second Circuit. December 11, 1939. Writ of Certiorari Denied February 5, 1940. H. L. Burkitt, of New York City, for appellant. Walter A. Darby, of New York City (J. Howard Carter, of New York City, of counsel), for appellee. Before SWAN, CHASE, and CLARK, Circuit Judges. Writ of Certiorari Denied February 5, 1940. See 308 U.S. _, 60 S. Ct. 514 , 84 L.Ed. _. SWAN, Circuit Judge. This appeal involves the doctrine of...
107 F.2d 901 (1939) HUGHES v. ROOSEVELT. No. 73. Circuit Court of Appeals, Second Circuit. December 4, 1939. *902 Dominick Blasi, of Brooklyn, N. Y. (Silas B. Axtell, of New York City, on the brief), for libelant-appellant. John L. Quinlan, of New York City (Bigham, Englar, Jones & Houston, of New York City, on the brief), for defendant-respondent. Before SWAN, CHASE, and CLARK, Circuit Judges. CLARK, Circuit Judge. On October 19, 1937, Hughes filed his libel in admiralty against Roosevelt for...
107 F.2d 747 (1939) PHILAD CO. v. LECHLER LABORATORIES, Inc., and three other cases. No. 72. Circuit Court of Appeals, Second Circuit. November 20, 1939. Morris Kirschstein, of New York City, for appellant. Willis B. Rice, of New York City, for appellees Lechler Laboratories, Inc., and Handy Machine Tool & Engineering Co., Inc. Thomas A. Hill, of New York City, for appellees I. X. L. Permanent Wave Corporation and Continental Permanent Wave Corporation. Before SWAN, CHASE, and PATTERSON,...
107 F.2d 1016 (1939) George W. HOOKER, Plaintiff-Appellant, v. James J. HOEY, Collector of the United States Internal Revenue for the Second District of the State of New York, Defendant-Appellee. No. 71. Circuit Court of Appeals, Second Circuit. November 20, 1939. Holt S. McKinney, of New York City, for appellant. John T. Cahill, U. S. Atty., of New York City (Dolores C. Faconti, Asst. U. S. Atty., of New York City, of counsel), for appellee. Before SWAN, CHASE, and CLARK, Circuit Judges. PER...
102 F.2d 919 (1939) COMMISSIONER OF INTERNAL REVENUE v. SUSSMAN. No. 68. Circuit Court of Appeals, Second Circuit. April 3, 1939. *920 James W. Morris, Asst. Atty. Gen., and J. Louis Monarch and Maurice J. Mahoney, Sp. Assts. to Atty. Gen., for petitioner. Benjamin Mahler, of New York City, for respondent. Before L. HAND, SWAN, and CHASE, Circuit Judges. SWAN, Circuit Judge. Julius L. Sussman, hereafter called the taxpayer, owned eighteen and three-fourths per cent. of the capital stock of each...
108 F.2d 28 (1939) YARDLEY v. HOUGHTON MIFFLIN CO., Inc. No. 65. Circuit Court of Appeals, Second Circuit. December 11, 1939. *29 Sidney S. Bobbé, of New York City, for appellant. Allan C. Bakewell and Thomas J. Byrne, both of New York City, for appellee. Before SWAN, CHASE, and CLARK, Circuit Judges. SWAN, Circuit Judge. Before passing to a consideration of the interesting questions presented by this appeal it is desirable to state in outline the facts that give rise to them. The amended...
107 F.2d 396 (1939) In re SUMMER. No. 64. Circuit Court of Appeals, Second Circuit. November 6, 1939. *397 Newman & Bisco, of New York City (Leonard G. Bisco and Robert E. Shortall, both of New York City, of counsel), for appellant. Schanzer, Radest & Levine, of New York City (Albert D. Schanzer, of New York City, of counsel), for appellee. Before SWAN, CHASE, and PATTERSON, Circuit Judges. PER CURIAM. Arthur Summer was adjudicated a bankrupt upon his voluntary petition on April 20, 1938. In...
102 F.2d 35 (1939) UNITED STATES v. LOTSCH. [*] No. 63. Circuit Court of Appeals, Second Circuit. February 27, 1939. Warren I. Lee, of New York City (Samuel L. Miller and Warren I. Lee, both of New York City, Arthur L. Burchell, of Brooklyn, N. Y., of counsel) for appellant. Vine H. Smith, U. S. Atty., of Brooklyn, N. Y. (Frank J. Parker, of Brooklyn, N. Y., of counsel), for the United States. Before L. HAND, AUGUSTUS N. HAND, and CHASE, Circuit Judges. L. HAND, Circuit Judge. This appeal comes...
107 F.2d 760 (1939) In re ERNST. No. 63. Circuit Court of Appeals, Second Circuit. November 6, 1939. Goddard & Leighton, of New York City (David Q. Cohen, of New York City, of counsel and on the brief), for appellant. Duberstein & Schwartz, of Brooklyn, N. Y. (Max Schwartz and Samuel C. Duberstein, both of Brooklyn, N. Y., on the brief), for bankrupt-appellee. Before SWAN, CHASE, and CLARK, Circuit Judges. CHASE, Circuit Judge. The appellant is a creditor who filed specifications of objection...
102 F.2d 436 (1939) UNITED STATES v. GRAHAM et al. No. 62. Circuit Court of Appeals, Second Circuit. March 6, 1939. *437 *438 *439 John J. Taaffe, of San Francisco, Cal., and Moses Polakoff, of New York City, for appellants Graham and McKay. Irving Spieler, of New York City, for appellant Allen Comer. Lewis Landes, of New York City, for appellant Boies Heed. Lamar Hardy, U. S. Atty., and William Power Maloney and W. Mahlon Dickerson, Asst. U. S. Attys., all of New York City. Before L. HAND and...
107 F.2d 382 (1939) UNITED STATES v. BENTLEY. No. 62. Circuit Court of Appeals, Second Circuit. November 6, 1939. *383 Justin J. Doyle, of Rochester, N. Y. (Raymond Bentley, of Rochester, N. Y., of counsel), for appellant. George L. Grobe, U. S. Atty., of Buffalo, N. Y. (Goodman A. Sarachan, Asst. U. S. Atty., of Rochester, N. Y., of counsel), for the United States. Before L. HAND, AUGUSTUS N. HAND, and CLARK, Circuit Judges. PER CURIAM. The defendant, a first lieutenant in a national guard...
