139 F.2d 231 (1943) PAPE et al. v. HOME INS. CO. No. 98. Circuit Court of Appeals, Second Circuit. November 18, 1943. *232 *233 Frank A. Bull, of New York City (Duncan & Mount, of New York City, on the brief), for appellant. Gregory S. Rivkins, of New York City (Hill, Rivkins & Middleton and Thomas W. Geary, all of New York City, on the brief), for appellees. Before L. HAND, CLARK, and FRANK, Circuit Judges. CLARK, Circuit Judge. The issues in this interesting case can be understood by an...
136 F.2d 556 (1943) COMMISSIONER OF INTERNAL REVENUE v. SMITH. No. 95. Circuit Court of Appeals, Second Circuit. June 9, 1943. *557 Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Samuel H. Levy, and Carolyn E. Agger, Sp. Assts. to the Atty. Gen., for petitioner, Commissioner of Internal Revenue. David Sher, of New York City (Kevin McInerney, of Rochester, N. Y., of counsel), for respondent, John Thomas Smith. Before SWAN, AUGUSTUS N. HAND, and FRANK, Circuit Judges. AUGUSTUS N. HAND,...
139 F.2d 239 (1943) BRESNICK et al. v. UNITED STATES VITAMIN CORPORATION. No. 95. Circuit Court of Appeals, Second Circuit. November 17, 1943. Morris Kanfer, of Brooklyn, N. Y., for appellants. C. P. Goepel, of New York City, for appellee. Before L. HAND, CLARK, and FRANK, Circuit Judges. L. HAND, Circuit Judge. This is an appeal from a judgment dismissing a complaint upon claim five of Patent No. 2,007,108, issued to the plaintiffs' assignor, Harry Bresnick, on July 2, 1935. The invention was...
139 F.2d 895 (1943) ZALKIND v. SCHEINMAN et al. (SCHEINMAN et al., Third Party Plaintiffs; GUIDE SYSTEM & SUPPLY CO., Inc., Third Party Defendant). No. 94. Circuit Court of Appeals, Second Circuit. December 10, 1943. *896 *897 Samuel Ostrolenk, of New York City (Morris Hirsch and Sidney G. Faber, both of New York City, of counsel), for appellant. Lackenbach & Hirschman, of New York City (Joseph Hirschman and Armand E. Lackenbach, both of New York City, of counsel), for appellees. Before L. HAND,...
139 F.2d 393 (1943) PHELPS DODGE REFINING CORPORATION v. FEDERAL TRADE COMMISSION. TENNESSEE CORPORATION v. SAME. JOHN POWELL & CO., Inc., et al. v. SAME. AMERICAN CYANAMID & CHEMICAL CORPORATION v. SAME. Nos. 9-12. Circuit Court of Appeals, Second Circuit. December 23, 1943. *394 *395 William H. Wurts, of New York City (Arthur W. Rinke, of New York City, of counsel), for petitioners in the first mentioned petition. Henry C. Little, of New York City (Arthur W. Rinke, of New York City, of...
134 F.2d 545 (1943) BULLDOG ELECTRIC PRODUCTS CO. v. COLE ELECTRIC PRODUCTS CO., Inc., et al. No. 91. Circuit Court of Appeals, Second Circuit. March 30, 1943. *546 Parker & Duryee, of New York City (Robert M. Benjamin, of New York City, and Barent Ten Eyck, of New York City, of counsel), for appellant. Drury W. Cooper and Thomas J. Byrne, both of New York City, for appellee. Before SWAN, AUGUSTUS N. HAND, and CHASE, Circuit Judges. CHASE, Circuit Judge. The plaintiff, a Michigan corporation,...
134 F.2d 908 (1943) ROSSITER v. VOGEL et al. No. 90. Circuit Court of Appeals, Second Circuit. April 13, 1943. *909 Francis Gilbert, of New York City (Gilbert & Gilbert and Godfrey Cohen, all of New York City, on the brief), for plaintiff-appellee. *910 Arthur F. Driscoll, of New York City (O'Brien, Driscoll & Raftery and Milton M. Rosenbloom, all of New York City, on the brief), for defendants-appellants. Before L. HAND, CLARK, and FRANK, Circuit Judges. CLARK, Circuit Judge. The issue on...
139 F.2d 34 (1943) In re SAPHIRE. No. 83. Circuit Court of Appeals, Second Circuit. November 2, 1943 Goldberg & Hatterer, of New York City (Samuel Sumner Goldberg, of New York City, of counsel), for appellant. Charles Gottlieb, of New York City, for appellee. Before SWAN, AUGUSTUS N. HAND, and FRANK, Circuit Judges. SWAN, Circuit Judge. The appellant was adjudicated bankrupt upon her voluntary petition filed on April 21, 1942. The appellee, Harry White, was her only scheduled creditor. To her...
135 F.2d 294 (1943) HELVERING, Commissioner of Internal Revenue, v. McCORMACK. McCORMACK v. HELVERING, Commissioner of Internal Revenue. No. 8. Circuit Court of Appeals, Second Circuit. April 29, 1943. *295 Milton J. Levitt, of New York City, for taxpayer. Bernard Chertcoff, of Washington, D. C., for Commissioner. Before L. HAND, AUGUSTUS N. HAND, and FRANK, Circuit Judges. L. HAND, Circuit Judge. This appeal involves a gift tax for the year 1936 upon two trusts set up by the taxpayer on...
132 F.2d 715 (1943) HENJES v. ÆTNA INS. CO. et al. No. 73. Circuit Court of Appeals, Second Circuit. January 4, 1943. *716 Robert F. Donoghue, of New York City (Frank C. Mason and Benjamin Lewis, both of New York City, of counsel), for appellant. Bigham, Englar, Jones & Houston, of New York City (John M. Aherne, of New York City, of counsel), for appellees. Before L. HAND, CHASE, and FRANK, Circuit Judges. CHASE, Circuit Judge. This action was originally brought against the defendant insurance...
139 F.2d 571 (1943) HARRIS v. TWENTIETH CENTURY-FOX FILM CORPORATION. No. 72. Circuit Court of Appeals, Second Circuit. November 10, 1943. Dwight, Harris, Koegel & Caskey, of New York City (Harry J. McIntyre, of New York City, of counsel), for appellant. O'Brien, Driscoll & Raftery, of New York City (Milton M. Rosenbloom, of New York City, of counsel), for respondent. Before L. HAND, SWAN, and FRANK, Circuit Judges. FRANK, Circuit Judge. Plaintiff alleged in her complaint that she had been...
132 F.2d 636 (1943) ELLERS v. RAILROAD RETIREMENT BOARD. No. 72. Circuit Court of Appeals, Second Circuit. January 6, 1943. *637 Joseph H. Freehill, General Counsel, and Jacob Abramson, Atty., Railroad Retirement Board, both of Chicago, Ill., for appellant. Homer E. Peters, of Albany, N. Y., for appellee. Before L. HAND, SWAN and CHASE, Circuit Judges. *638 SWAN, Circuit Judge. The first question is as to the jurisdiction of the district court. Section 11 of the Railroad Retirement Act of 1937,...
133 F.2d 465 (1942) NEWMAN v. CLAYTON F. SUMMY CO. No. 71. Circuit Court of Appeals, Second Circuit. December 12, 1942. Opinion Amended January 12, 1943. *466 Beekman, Bogue, Stephens & Black, of New York City (Edward K. Hanlon, of New York City, of counsel), for appellant. Bernard Gordon, of New York City (Maurice J. Fleischman, of New York City, of counsel), for appellee. Before L. HAND, CHASE, and FRANK, Circuit Judges. FRANK, Circuit Judge. Appellee, a composer, sent a manuscript, insured...
132 F.2d 990 (1943) MONJAR v. HIGGINS, Collector of Internal Revenue. No. 70. Circuit Court of Appeals, Second Circuit. January 18, 1943. *991 Frank C. Myers, of New York City (Paul F. Myers and James Craig Peacock, both of Washington, D. C., of counsel), for appellant. Mathias F. Correa, U. S. Atty., of New York City (William L. Lynch, Asst. U. S. Atty., of New York City, of counsel), for appellee. *992 Before SWAN, AUGUSTUS N. HAND, and CHASE, Circuit Judges. SWAN, Circuit Judge. The...
138 F.2d 885 (1943) NATIONAL LABOR RELATIONS BOARD v. STANDARD OIL CO. et al. No. 7. Circuit Court of Appeals, Second Circuit. November 1, 1943. Malcolm F. Halliday, Robert B. Watts, Gen. Counsel, Ernest A. Gross, Associate Gen. Counsel, Howard Lichtenstein, Asst. Gen. Counsel, Joseph B. Robison, and Daniel Baker, and Ruth Weyand, Attys., National Labor Relations Board, all of Washington, D. C., for petitioner. John W. Davis, William A. Dougherty, and C. Horace Tuttle, all of New York City, for...
132 F.2d 775 (1943) HAGUE ESTATE et al. v. COMMISSIONER OF INTERNAL REVENUE. No. 7. Circuit Court of Appeals, Second Circuit. January 19, 1943. *776 Before L. HAND, SWAN, and CHASE, Circuit Judges. Fred R. Angevine, of New York City, (Aaron H. Marx and Richard O. Merrick, both of New York City, of counsel), for petitioners. Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Warren F. Wattles, Sp. Assts. to Atty. Gen., for respondent. CHASE, Circuit Judge. The executors of the will of...
139 F.2d 465 (1943) FULD v. COMMISSIONER OF INTERNAL REVENUE, and three other cases. Nos. 69, 70. Circuit Court of Appeals, Second Circuit. December 30, 1943. O. R. Folsom-Jones, of Washington, D. C., for Leonard Felix Fuld and Florentine M. Fuld. Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Morton K. Rothschild, Sp. Assts. to the Atty. Gen., for Commissioner of Internal Revenue. *466 Before SWAN, AUGUSTUS N. HAND, and FRANK, Circuit Judges. AUGUSTUS N. HAND, Circuit Judge....
132 F.2d 660 (1943) COMMISSIONER OF INTERNAL REVENUE v. ICKELHEIMER. No. 69. Circuit Court of Appeals, Second Circuit. January 5, 1943. Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Helen R. Carloss, and Robert R. Barrett, Sp. Assts. to the Atty. Gen., for petitioner. Leon Lauterstein, Montgomery B. Angell, and Jesse B. Spiller, all of New York City, for respondent. Before L. HAND, SWAN, and CHASE, Circuit Judges. SWAN, Circuit Judge. In 1935 and 1936 the taxpayer purchased on the New...
140 F.2d 506 (1943) RIGOPOULOS et al. v. KERVAN. No. 68. Circuit Court of Appeals, Second Circuit. November 15, 1943. Alger, Peck, Andrew & Rohlfs, of New York City (Frederick H. Rohlfs and Lewis F. X. Cotignola, both of New York City, of counsel), for appellant. Charles R. Katz, of New York City, for appellees. *507 McLanahan, Merritt & Ingraham, of New York City (Robert R. Bruce and John J. Boyle, both of New Yok City, of counsel), for Realty Advisory Board on Labor Relations, Inc., amicus...
138 F.2d 790 (1943) SOMER et ux. v. UNITED STATES. No. 63. Circuit Court of Appeals, Second Circuit. November 3, 1943. *791 Morris E. Packer, of Brooklyn, N. Y., for appellants. Vine H. Smith, of Brooklyn, N. Y., and Harold M. Kennedy, U. S. Atty., and Herbert I. Sarin, Asst. U. S. Atty., both of Brooklyn, N. Y., for appellee. Before L. HAND, CHASE, and CLARK, Circuit Judges. L. HAND, Circuit Judge. This is an appeal from an order which in part denied a motion made before indictment of Somer,...
