131 F.2d 968 (1942) In re PAHLBERG PETITION. No. 96. Circuit Court of Appeals, Second Circuit. December 7, 1942. *969 Before SWAN, AUGUSTUS N. HAND and CHASE, Circuit Judges. Haight, Griffin, Deming & Gardner, Herbert M. Statt and James McKown, Jr., all of New York City, for respondent-appellant Bulk Carriers Corporation. Kirlin, Campbell, Hickox, Keating & McGrann and Charles R. Hickox, all of New York City, for petitioner-appellee Rud Pahlberg. AUGUSTUS N. HAND, Circuit Judge. This is an...
124 F.2d 822 (1942) BORO HALL CORPORATION v. GENERAL MOTORS CORPORATION et al. No. 94. Circuit Court of Appeals, Second Circuit. January 8, 1942. Harry J. McDermott, of Brooklyn, N.Y. (Harry J. McDermott and Frederick S. Martyn, both of Brooklyn, N. Y., of counsel), for plaintiff-appellant. John Thomas Smith and Albert M. Levert, both of New York City (Albert M. Levert and Gordon H. Brown, both of New *823 York City, of counsel), for defendants-appellees. Before AUGUSTUS N. HAND, CHASE, and...
130 F.2d 196 (1942) BORO HALL CORPORATION v. GENERAL MOTORS CORPORATION et al. No. 94. Circuit Court of Appeals, Second Circuit. August 19, 1942. Harry J. McDermott, of Brooklyn, N. Y., for appellant. John Thomas Smith and Albert M. Levert, both of New York City (Albert M. Levert and Gordon H. Brown, both of New York City, of counsel), for appellees. Before AUGUSTUS N. HAND, CHASE, and FRANK, Circuit Judges. *197 AUGUSTUS N. HAND, Circuit Judge. The petition for a rehearing as well as the...
132 F.2d 414 (1942) GAMBERA v. BERGOTY. No. 93. Circuit Court of Appeals, Second Circuit. December 10, 1942. *415 Archibald F. McGrath, of New York City, for appellant. Frederick H. Cunningham, of New York City, for appellee. Before L. HAND, CLARK, and FRANK, Circuit Judges. L. HAND, Circuit Judge. The libellant appeals from a decree in the admiralty dismissing his libel in rem and in personam, brought to recover damages suffered while he was employed as a seaman upon the respondent's ship. The...
126 F.2d 212 (1942) PORTO RICO COAL CO. v. COMMISSIONER OF INTERNAL REVENUE. No. 89. Circuit Court of Appeals, Second Circuit. March 3, 1942. Marvin Lyons and Francis Shackelford, both of New York City, for petitioner. Samuel O. Clark, Jr., Asst. Atty. Gen., and J. Louis Monarch and Samuel H. Levy, Sp. Assts. to Atty. Gen., for respondents. Before L. HAND, CHASE, and FRANK, Circuit Judges. CHASE, Circuit Judge. The petitioner is a foreign corporation organized under the laws of Puerto Rico...
132 F.2d 766 (1942) SCHIAVONE-BONOMO CORPORATION v. BUFFALO BARGE TOWING CORPORATION et al. No. 87. Circuit Court of Appeals, Second Circuit. December 29, 1942. Rehearing Denied March 31, 1943. *767 John C. Crawley and Barry, Wainwright, Thacher & Symmers, all of New York City, for appellant. Leo F. Hanan and Macklin, Brown, Lenahan & Speer, all of New York City, for appellee Schiavone-Bonomo Corporation. Frank C. Mason and Mahar & Mason, all of New York City, for respondent-appellee Bouchard...
132 F.2d 763 (1942) PRESTON v. COMMISSIONER OF INTERNAL REVENUE. No. 85. Circuit Court of Appeals, Second Circuit. December 31, 1942. *764 Allin H. Pierce, of New York City, for petitioner. Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, A. F. Prescott, and Irving I. Axelrad, Sp. Assts. to Atty. Gen., for respondent. Before L. HAND, SWAN, and CHASE, Circuit Judges. SWAN, Circuit Judge. The question presented is whether the petitioner in computing his taxable net income for the year 1937...
132 F.2d 631 (1942) BROWN v. CRANSTON (THOMPSON et al., Third-Party Defendants). THOMPSON v. SAME. Nos. 846, 847. Circuit Court of Appeals, Second Circuit. December 3, 1942. Lombardo & Pickard, of Jamestown, N. Y. (Clarence G. Pickard, of Jamestown, N. Y., of counsel), for Hazel E. Cranston, third-party plaintiff-appellant. Harold J. Adams, of Buffalo, N. Y. (Percy R. Smith, of Buffalo, N. Y., of counsel), for Ransford C. Thompson and Frank B. Thompson, third-party defendants-appellees. *632...
132 F.2d 408 (1942) SPERRY PRODUCTS, Inc., v. ASSOCIATION OF AMERICAN RAILROADS et al. No. 82. Circuit Court of Appeals, Second Circuit. December 14, 1942. *409 Stephen H. Philbin, of New York City (Henry R. Ashton, John B. Cuningham, both of New York City, and Joseph H. Lipschutz, of Hoboken, N. J., of counsel), for appellant. L. B. Mann, of Chicago, Ill. (George E. Middleton, and Robert C. Brown, Jr., of Chicago, Ill., of counsel), for appellees. Louis J. Carruthers, of New York City, for...
131 F.2d 525 (1942) UNITED SHIPYARDS, Inc., v. HOEY. No. 76. Circuit Court of Appeals, Second Circuit. November 30, 1942. Rogers & Condon, of New York City (John F. Condon, Jr., and Jack M. Evans, both of New York City, of counsel), for plaintiff-appellee. Mathias F. Correa, U. S. Atty., of New York City (William L. Lynch, of New York City, of counsel), for defendant-appellant. Before L. HAND, CHASE, and FRANK, Circuit Judges. FRANK, Circuit Judge. This case arises under the Capital Stock Tax...
133 F.2d 541 (1942) COVER v. SCHWARTZ. Nos. 74, 75. Circuit Court of Appeals, Second Circuit. December 17, 1942. Rehearing Denied January 8, 1943. *542 *543 Joshua R. H. Potts, Eugene Vincent Clarke, and Basil H. Brune, all of Chicago, Ill., and John M. Cole, of New York City, for appellant. Nathan Schwartz, pro se, for appellee. Before L. HAND, CLARK, and FRANK, Circuit Judges. FRANK, Circuit Judge. All three patents are concerned with a respiratory mask for miners, the purpose of which is to...
130 F.2d 106 (1942) VIM SECURITIES CORPORATION v. COMMISSIONER OF INTERNAL REVENUE. No. 70. Circuit Court of Appeals, Second Circuit. July 21, 1942. *107 Llewellyn A. Luce, of Washington, D. C., for petitioner, Vim Securities Corporation. Samuel O. Clark, Jr., Asst. Atty. Gen., and J. Lewis Monarch and Bernard Chertcoff, Sp. Assts. to Atty. Gen., for respondent, Commissioner of Internal Revenue. Before L. HAND, AUGUSTUS N. HAND, and CHASE, Circuit Judges. AUGUSTUS N. HAND, Circuit Judge. Two...
131 F.2d 500 (1942) UNITED STATES v. BUFFALO PHARMACAL CO., Inc. No. 68. Circuit Court of Appeals, Second Circuit. December 3, 1942. *501 Robert J. Whissel, of Buffalo, N. Y. (Samuel M. Fleischman, of Buffalo, N. Y., of counsel), for appellant. George L. Grobe, U. S. Atty., of Buffalo, N. Y. (Robert M. Hitchcock, Asst. U. S. Atty., of Buffalo, N. Y., of counsel), for appellee. Before L. HAND, SWAN, and CHASE, Circuit Judges. SWAN, Circuit Judge. The appellant was prosecuted, together with...
124 F.2d 1005 (1942) In re BARNETT. BARNETT v. JASPAN. No. 66. Circuit Court of Appeals, Second Circuit. Argued November 7, 1941. Decided January 7, 1942. *1006 Louis P. Rosenberg, (Robert H. Epstein, of counsel), for trustee-appellee. Abraham R. Kartzman, (Jacob M. Mandelbaum, of counsel), for bankrupt-appellant. Before L. HAND, CLARK, and FRANK, Circuit Judges. FRANK, Circuit Judge. The District Court, reversing an order of the referee, declared that an instrument by which Cecelia Barnett,...
132 F.2d 809 (1942) KLEIN v. MORRIS PLAN INDUSTRIAL BANK OF NEW YORK. No. 65. Circuit Court of Appeals, Second Circuit. November 4, 1942. Jacob D. Fuchsberg, of New York City (Cohen & Fuchsberg, of New York City, on the brief), for bankrupt-appellant. Henry W. Parker, of New York City, for appellee. Before L. HAND, AUGUSTUS N. HAND, and CLARK, Circuit Judges. *810 CLARK, Circuit Judge. The question presented on this appeal is whether the referee and the district court committed error in denying...
131 F.2d 545 (1942) UNITED STATES ex rel. BRENSILBER et al. v. BAUSCH & LOMB OPTICAL CO. et al. No. 62. Circuit Court of Appeals, Second Circuit. November 5, 1942. *546 Samuel Gottlieb and Emanuel Thebner, both of New York City (I. Gainsburg, of New York City, of counsel), for plaintiffs-appellants. Whitney North Seymour and Simpson, Thacher & Bartlett, all of New York City (Francis X. Fallon, Jr., Florence M. Kelley, and Peter Bentley IV, all of New York City, of counsel), for defendants-...
124 F.2d 982 (1942) SCHOELLKOPF v. UNITED STATES. No. 62. Circuit Court of Appeals, Second Circuit. January 5, 1942. *983 Bernard Chertcoff, Sp. Asst. to Atty. Gen., and George L. Grobe, U. S. Atty., of Buffalo, N. Y. (Samuel O. Clark, Jr., Asst. Atty. Gen., Gerald L. Wallace, Sp. Asst. to Atty. Gen., and R. Norman Kirchgraber, Asst. U. S. Atty., of Buffalo, N. Y., of counsel), for appellant. Ralph M. Andrews, John L. Kenefick, and H. Kenneth Haller, all of Buffalo, N. Y., for appellee. Before...
131 F.2d 975 (1942) MORRIS PLAN INDUSTRIAL BANK v. HENDERSON. No. 61. Circuit Court of Appeals, Second Circuit. December 3, 1942. *976 Mordecai S. Jacobsen, of Lynbrook, N. Y., for appellant. Henry W. Parker, of New York City, for appellee. Before L. HAND, AUGUSTUS N. HAND, and CLARK, Circuit Judges. L. HAND, Circuit Judge. This appeal is from an order of the district court, reversing the order of a referee which granted a bankrupt his discharge and denying the discharge. The objecting creditor...
126 F.2d 702 (1942) UNITED STATES v. SCHENCK et al. No. 60. Circuit Court of Appeals, Second Circuit. March 21, 1942. *703 *704 Corbin & Bennett and Newgass & Nayfack, all of New York City (Joseph M. Proskauer, Harold H. Corbin, David Katz, Edward J. Bennett, Bertram S. Nayfack, A. H. Frisch, and Henry Klein, all of New York City, of counsel), for appellant Joseph M. Schenck. Corbin & Bennett and Newgass & Nayfack, all of New York City (John W. Davis, Bertram S. Nayfack, A. H. Frisch, Porter R....
131 F.2d 642 (1942) COMMISSIONER OF INTERNAL REVENUE v. HALLIWELL. No. 60. Circuit Court of Appeals, Second Circuit. December 1, 1942. Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and L. W. Post, Sp. Assts. to the Atty. Gen., for petitioner. Theodore B. Benson, of Washington, D. C., for respondent. Before SWAN, AUGUSTUS N. HAND, and CHASE, Circuit Judges. PER CURIAM. The question presented is whether the taxpayer realized taxable gain on the transfer of certain securities, pursuant to...
