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Court of Appeals for the Second Circuit

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Helvering v. Roth, 99 (1940)

115 F.2d 239 (1940) HELVERING, Com'r of Internal Revenue, v. ROTH et al. No. 99. Circuit Court of Appeals, Second Circuit. November 4, 1940. Samuel O. Clark, Jr., Asst. Atty. Gen., and J. Louis Monarch and Newton K. Fox, Sp. Assts. to Atty. Gen., for petitioner. Louis L. Hamby, of Washington, D. C., for respondents. Before L. HAND, SWAN, and AUGUSTUS N. HAND, Circuit Judges. L. HAND, Circuit Judge. The Commissioner appeals from three orders of the Board of Tax Appeals expunging certain...

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Lances v. Letz, 98 (1940)

115 F.2d 916 (1940) LANCES et al. v. LETZ. No. 98. Circuit Court of Appeals, Second Circuit. December 2, 1940. Joseph Rilander, of New York City, for plaintiffs-appellants. William J. Dowd, of New York City (Hornidge & Dowd, of New York City, on the brief), for defendant-respondent. Before L. HAND, CHASE, and CLARK, Circuit Judges. CLARK, Circuit Judge. The parties here are competitors in the business of manufacturing and marketing sculptural "bras" or brassieres. We have to determine whether...

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Bushwick-Decatur Motors v. Ford Motor Co., 97 (1940)

116 F.2d 675 (1940) BUSHWICK-DECATUR MOTORS, Inc., v. FORD MOTOR CO. No. 97. Circuit Court of Appeals, Second Circuit. December 30, 1940. Oswald Vischi, of New York City (Daru, Hellman & Winter and Daniel S. Levy, all of New York City, on the brief), for plaintiff-appellant. Edward E. Weadock, of New York City (Hurd, Hamlin & Hubbell, Vincent W. Farley, and Henry M. Noe, all of New York City, on the brief), for defendant-appellee. Before L. HAND, CHASE, and CLARK, Circuit Judges. CLARK, Circuit...

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Chase Nat. Bank v. United States, 94 (1940)

116 F.2d 625 (1940) CHASE NAT. BANK OF CITY OF NEW YORK v. UNITED STATES. No. 94. Circuit Court of Appeals, Second Circuit. December 23, 1940. Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Norman D. Keller, and Edward First, Sp. Assts. to the Atty. Gen., for defendant-appellant. Ewing Everett, of New York City (Malcolm Johnson, of New York City, O. H. Chmillon, of Washington, D. C., and Miller & Chevalier, of New York City, of counsel), for petitioner-appellee. *626 Before L. HAND,...

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Mutual Life Ins. Co. v. Menin, 93, 130 (1940)

115 F.2d 975 (1940) MUTUAL LIFE INS. CO. v. MENIN et al. Nos. 93, 130. Circuit Court of Appeals, Second Circuit. December 16, 1940. *976 Samuel P. Gilman and Gerson C. Young, both of New York City, for appellant Abraham I. Menin, trustee. David S. Hecht, of New York City, for appellant Parke-Bernet Galleries, Inc. Vincent Keane, of New York City, for appellee. Before L. HAND, CHASE, and CLARK, Circuit Judges. L. HAND, Circuit Judge. This case comes up on two appeals. The first is from an order...

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National Labor Relations Bd. v. Dahlstrom M. Door Co., 91 (1940)

112 F.2d 756 (1940) NATIONAL LABOR RELATIONS BOARD v. DAHLSTROM METALLIC DOOR CO. No. 91. Circuit Court of Appeals, Second Circuit. June 17, 1940. Marcel Mallet-Prevost, Atty., National Labor Relations Board, of Washington, D. C. (Charles Fahy, Gen. Counsel, National Labor Relations Board, Robert B. Watts, *757 Associate Gen. Counsel, Laurence A. Knapp, Asst. Gen. Counsel, and Samuel Edes and Malcolm S. Mason, Attys., all of Washington, D. C., on the brief), for petitioner. J. Russell Rogerson,...

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MILLINERY CREATORS'GUILD v. Federal Trade Commission, 9 (1940)

109 F.2d 175 (1940) MILLINERY CREATORS' GUILD Inc., et al. v. FEDERAL TRADE COMMISSION. No. 9. Circuit Court of Appeals, Second Circuit. January 22, 1940. *176 Lowell M. Birrell, of New York City (Charles A. Van Patten, of New York City, of counsel), for petitioners. W. T. Kelley, Chief Counsel, and Martin A. Morrison, Asst. Chief Counsel, Federal Trade Commission, and James W. Nichol, Sp. Atty., all of Washington, D. C., for respondent. Weisman, Quinn, Allan & Spett, of New York City (Milton C....

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De Coppet v. Helvering, 88 (1940)

108 F.2d 787 (1940) DE COPPET v. HELVERING, Commissioner of Internal Revenue. No. 88. Circuit Court of Appeals, Second Circuit. January 15, 1940. Elden McFarland, of Washington, D. C., and G. A. Donohue, of New York City, for petitioners. Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Helen R. Carloss, Sp. Assts. to Atty. Gen., for respondent. Before L. HAND, CHASE, and PATTERSON, Circuit Judges. L. HAND, Circuit Judge. The question on which this appeal turns is whether one of the...

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Central Mexico Light & Power Co. v. Munch, 88 (1940)

116 F.2d 85 (1940) CENTRAL MEXICO LIGHT & POWER CO. et al. v. MUNCH et al. (OLD COLONY TRUST CO., Intervenor). No. 88. Circuit Court of Appeals, Second Circuit. December 6, 1940. *86 James L. Boone, of New York City (Reid & Priest, Edwards & Smith, Edwin D. Ford, Jr., and George Pfann, all of New York City, on the brief), for plaintiffs-appellants. Stoddard B. Colby, of New York City (Breed, Abbott & Morgan and Dana T. Ackerly, all of New York City, on the brief), for intervenor-appellant....

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United States v. Gold, 81 (1940)

115 F.2d 236 (1940) UNITED STATES v. GOLD et al. No. 81. Circuit Court of Appeals, Second Circuit. November 4, 1940. Louis B. Brodsky, of New York City, for appellants Gold, Schneider, and Winogradsky. Paul O'Dwyer, of Brooklyn, N. Y., for appellants Potash, Weil, Burt, Weiss, Lauber, Paul, Mileaf, and Schwartz. Kenneth E. Walser, Nathan Greene, and Andre Maximov, all of New York City, of counsel for appellants. Thurman Arnold, Asst. Atty. Gen., Berkeley W. Henderson, Sp. Asst. to Atty. Gen.,...

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Lindgren v. Shepard SS Co., 79 (1940)

108 F.2d 806 (1940) LINDGREN v. SHEPARD S. S. CO. No. 79. Circuit Court of Appeals, Second Circuit. January 15, 1940. Corydon B. Dunham, of New York City, for appellant. George J. Engelman, of New York City, for appellee. Before SWAN, CHASE, and CLARK, Circuit Judges. SWAN, Circuit Judge. This is an action brought by a seaman to recover damages for injuries sustained while a member of the crew of a vessel owned and operated by the defendant. The first count of the complaint was grounded on a...

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Helvering v. Palmer, 76 (1940)

115 F.2d 368 (1940) Guy T. HELVERING, Commissioner of Internal Revenue, Petitioner, v. Carleton H. PALMER, Respondent. No. 76. Circuit Court of Appeals, Second Circuit. November 18, 1940. L. W. Post, Sp. Asst. to Atty. Gen., for petitioner. Roswell L. Gilpatric, of New York City, for respondent. Before L. HAND, SWAN, and AUGUSTUS N. HAND, Circuit Judges. PER CURIAM. Order affirmed on the authority of Commissioner v. Branch, 1 Cir., 114 F.2d 985 .

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United States v. Salli, 75 (1940)

115 F.2d 292 (1940) UNITED STATES v. SALLI et al. No. 75. Circuit Court of Appeals, Second Circuit. November 12, 1940. Salvatore C. Salvo, of Buffalo, N. Y. (Jules C. Randal and David C. Adams, both of Buffalo, N. Y., of counsel), for appellants. George L. Grobe, U. S. Atty., of Buffalo, N. Y. (Robert M. Hitchcock, of Buffalo, N. Y., of counsel), for appellee. Before L. HAND, AUGUSTUS N. HAND, and CHASE, Circuit Judges. *293 L. HAND, Circuit Judge. The defendants appeal from a conviction upon...

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Commissioner of Internal Revenue v. Berolzheimer, 63, 64 (1940)

116 F.2d 628 (1940) COMMISSIONER OF INTERNAL REVENUE v. BEROLZHEIMER (two cases). Nos. 63, 64. Circuit Court of Appeals, Second Circuit. December 23, 1940. *629 Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and L. W. Post, Sp. Assts. to the Atty. Gen., for Commissioner of Internal Revenue. Mark Eisner, of New York City (Mark Eisner and Walter F. Sloan, both of New York City, of counsel), for respondents. Before L. HAND, SWAN, and AUGUSTUS N. HAND, Circuit Judges. AUGUSTUS N. HAND,...

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In Re Perlman, 55 (1940)

116 F.2d 49 (1940) In re PERLMAN. No. 55. Circuit Court of Appeals, Second Circuit. December 2, 1940. *50 Arthur L. Newman, II, of New York City (Herbert E. Kaufman, of New York City, on the brief), for appellant. No appearance for appellee. Before SWAN, CHASE, and CLARK, Circuit Judges. SWAN, Circuit Judge. This appeal raises the question of the propriety of reopening an estate which had been closed for failure of the bankrupt to deposit the indemnity required for the expenses of calling the...

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West Side Tennis Club v. Commissioner of Internal Rev., 54 (1940)

111 F.2d 6 (1940) WEST SIDE TENNIS CLUB v. COMMISSIONER OF INTERNAL REVENUE. No. 54. Circuit Court of Appeals, Second Circuit. April 15, 1940. *7 Lawrence A. Baker, of Washington, D. C. (John A. Selby, Henry Ravenel and Henry H. Elliott, all of Washington, D. C., of counsel), for petitioner. Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Edward M. English, Sp. Assts. to Atty. Gen., for respondent. Before SWAN, AUGUSTUS N. HAND, and PATTERSON, Circuit Judges. AUGUSTUS N. HAND,...

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United Electrical R. & MacH. Workers v. IB OF E. WORKERS, 48 (1940)

115 F.2d 488 (1940) UNITED ELECTRICAL RADIO & MACHINE WORKERS OF AMERICA v. INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS et al. No. 48. Circuit Court of Appeals, Second Circuit. November 4, 1940. *489 Boudin, Cohn & Glickstein, (Louis B. Boudin, of New York City, of counsel) for appellant. Isaac Lobe Straus, of Baltimore, Md., Claude A. Hope and Delafield, Marsh, Porter & Hope, all of New York City, for International Brotherhood of Electrical Workers. Parker & Duryee, of New York City (...

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In Re Porto Rican American Tobacco Co., 407 (1940)

112 F.2d 655 (1940) In re PORTO RICAN AMERICAN TOBACCO CO. PORTO RICAN AMERICAN TOBACCO CO. v. GLIDDEN et al. No. 407. Circuit Court of Appeals, Second Circuit. June 17, 1940. H. Lewis Brown, of New York City (H. Lewis Brown and Frederic P. Benedict, both of New York City, of counsel), for debtor-appellant. Fearey, Allen & Johnston, of New York City (Henry Alan Johnston, Nathan A. Smyth, and Theodore R. Finder, all of New York City, of counsel), for appellant Class A Stockholders Committee....

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Ripperger v. AC Allyn & Co., 406 (1940)

113 F.2d 332 (1940) RIPPERGER v. A. C. ALLYN & CO., Inc., et al. No. 406. Circuit Court of Appeals, Second Circuit. July 15, 1940. Jacob K. Javits and Percival E. Jackson, both of New York City, for appellant. Claire W. Hardy, of Chicago, Ill., for appellee A. C. Allyn & Co., Inc. Sullivan & Cromwell, of New York City (John C. Bruton, Jr., and Frank J. Berberich, both of New York City, of counsel), for appellee First Boston Corporation. Before SWAN, CLARK, and PATTERSON, Circuit Judges. SWAN,...

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General Motors Corp. v. Federal Trade Commission, 404 (1940)

114 F.2d 33 (1940) GENERAL MOTORS CORPORATION et al. v. FEDERAL TRADE COMMISSION. No. 404. Circuit Court of Appeals, Second Circuit. August 12, 1940. John Thomas Smith, of New York City (Anthony J. Russo, of New York City, of counsel), for petitioners. W. T. Kelley, Chief Counsel, Martin A. Morrison, Asst. Chief Counsel, James M. Hammond, and James W. Nichol, all of Washington, D. C., for respondent Federal Trade Commission. Before AUGUSTUS N. HAND and CHASE, Circuit Judges, and LEIBELL,...

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