145 F.2d 800 (1944) BARNETT v. TEXAS & P. RY. CO. No. 98. Circuit Court of Appeals, Second Circuit. November 29, 1944. *801 *802 *803 Osmond K. Fraenkel, of New York City, for appellant. Cravath, Swaine & Moore, of New York City (Albert R. Connelly and Frank M. McGarry, both of New York City, of counsel), for appellee. Before SWAN, CLARK, and FRANK, Circuit Judges. FRANK, Circuit Judge. Defendant contends that the district court correctly held that its decision was compelled by the "...
143 F.2d 436 (1944) DE NOBILI CIGAR CO. v. COMMISSIONER OF INTERNAL REVENUE. No. 92. Circuit Court of Appeals, Second Circuit. June 20, 1944. *437 *438 *439 *440 *441 Philip S. Hill, of New York City, for petitioner. Samuel O. Clark, Jr., Sewall Key, J. Louis Monarch, and Morton K. Rothschild, all of Washington, D. C., for respondent. Before L. HAND, SWAN, and FRANK, Circuit Judges. FRANK, Circuit Judge. 1. We adhere to our ruling in Patty v. Helvering, 2 Cir., 98 F.2d 717 , i.e., that, under ยง...
143 F.2d 466 (1944) GOLDSMITH et al. v. COMMISSIONER OF INTERNAL REVENUE. No. 88. Circuit Court of Appeals, Second Circuit. June 14, 1944. Michael Halperin, of New York City, (Montgomery B. Angell, Marvin Lyons, and Solomon Granett, all of New York City, of counsel), for petitioners-Appellants. Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, Robert N. Anderson, and Harry Baum, Sp. Assts. to Atty. Gen., for respondent. Sidney R. Fleisher, of New York City, for Authors' League of America, Inc....
147 F.2d 331 (1944) BUCKMINSTER'S ESTATE v. COMMISSIONER OF INTERNAL REVENUE. No. 88. Circuit Court of Appeals, Second Circuit. November 16, 1944. *332 *333 *334 Hugh C. Bickford, of Washington, D. C., and D. Robert Kaplan, of New York City, for petitioner. Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Helen Carloss, and Hilbert P. Zarky, Sp. Assts. to Atty. Gen., for respondent. Before SWAN, AUGUSTUS N. HAND, and FRANK, Circuit Judges. FRANK, Circuit Judge. 1. The taxpayer asserts...
139 F.2d 945 (1944) BENJAMIN et al. v. HOEY. No. 87. Circuit Court of Appeals, Second Circuit. January 6, 1944. *946 Wellman, Smyth, Lowenstein & Fennelly, of New York City (Melvyn Gordon Lowenstein and F. Van Siclen Parr, Jr., both of New York City, of counsel), for plaintiffs. James B. McNally, of New York City (William L. Lynch, of New York City, of counsel), for defendant. Before L. HAND, CHASE, and FRANK, Circuit Judges. FRANK, Circuit Judge. The question is whether 38% of the commissions...
146 F.2d 408 (1944) DE ACOSTA v. BROWN et al. No. 82. Circuit Court of Appeals, Second Circuit. December 13, 1944. Milton Diamond, of New York City (Diamond, Rabin & Mackay and Henry Turin, all of New York City, on the brief), for defendant-appellant Brown. Alfred H. Wasserstrom, of New York City (McCauley & Henry, of New York City, on the brief), for defendant-appellant Hearst Magazines, Inc. *409 Carl J. Austrian, of New York City (Austrian & Lance and E. Robert Marks, all of New York City,...
146 F.2d 473 (1944) UNITED STATES v. DELANO PARK HOMES, Inc., et al. No. 77. Circuit Court of Appeals, Second Circuit. December 29, 1944. Bernard L. Bermant, of New York City, for appellants. John C. Harrington, of Washington, D. C., for appellee. Before L. HAND, AUGUSTUS N. HAND and CHASE, Circuit Judges. L. HAND, Circuit Judge. This is an appeal from a judgment, condemning land for the use of the War Department, near the Town of Hempstead, Nassau County, New York, and awarding compensation;...
145 F.2d 961 (1944) KATZ v. HORNI SIGNAL MFG. CORPORATION. No. 76. Circuit Court of Appeals, Second Circuit. November 15, 1944. As Amended December 20, 1944. Caesar & Rivise, of Philadelphia, Pa. (Henry L. Burkitt, of New York City, and A. D. Caesar and Charles W. Rivise, both of Philadelphia, Pa., of counsel), for appellant. Pennie, Davis, Marvin & Edmonds, of New York City (Daniel V. Mahoney and Edmund M. Squire, both of New York City, of counsel), for appellee. Before SWAN, AUGUSTUS N. HAND...
139 F.2d 596 (1944) KEITH v. COMMISSIONER OF INTERNAL REVENUE. No. 75. Circuit Court of Appeals, Second Circuit. January 5, 1944. *597 Benjamin Mahler, of New York City, for petitioner. Samuel O. Clark, Jr., Asst. Atty. Gen., and John F. Costelloe, Sewall Key, Helen R. Carloss, and Carolyn E. Agger, Sp. Assts. to the Atty. Gen., for respondent Commissioner of Internal Revenue. Before SWAN, AUGUSTUS N. HAND, and CHASE, Circuit Judges. AUGUSTUS N. HAND, Circuit Judge. The taxpayer was the owner...
139 F.2d 759 (1944) GENERAL ANILINE & FILM CORPORATION v. COMMISSIONER OF INTERNAL REVENUE. No. 73. Circuit Court of Appeals, Second Circuit. January 3, 1944. *760 Martin Saxe and Roger H. Anderson, both of New York City, and Edward F. Colladay and Wilton H. Wallace, both of Washington, D. C. (W. Brown Morton and W. Peters Blanc, both of New York City, of counsel), for petitioner. Samuel O. Clark, Jr., Sewall Key, Helen R. Carloss, and Newton K. Fox, all of Washington, D. C., for respondent....
140 F.2d 70 (1944) UNITED STATES v. RANDALL et al. No. 64. Circuit Court of Appeals, Second Circuit. January 27, 1944. Elwin N. Edwards, of Mineola, N. Y., and Louis J. Castellano, of Brooklyn, N. Y. (Louis J. Castellano, of Brooklyn, N. Y., and David V. Cahill, of New York City, of counsel), for appellants. Harold M. Kennedy, U. S. Atty., of Brooklyn, N. Y. (Vine H. Smith and Albert V. DeMeo, Asst. U. S. Attys., both of Brooklyn, N. Y., of counsel), for appellee. Before SWAN, CLARK, and FRANK,...
145 F.2d 634 (1944) HOYT v. COMMISSIONER OF INTERNAL REVENUE. No. 63. Circuit Court of Appeals, Second Circuit. November 20, 1944. *635 Jesse Hoyt, of New York City, for petitioner. Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, Robert N. Anderson, and S. Dee Hanson, Sp. Assts. to the Atty. Gen., for respondent. Before SWAN, AUGUSTUS N. HAND, and FRANK, Circuit Judges. FRANK, Circuit Judge. Whatever our own independent opinion might be, we cannot disturb a factual inference made by the Tax...
145 F.2d 791 (1944) W. H. GUNLOCKE CHAIR CO. v. COMMISSIONER OF INTERNAL REVENUE. No. 62. Circuit Court of Appeals, Second Circuit. November 16, 1944. *792 *793 *794 *795 Goodwin, Nixon, Hargrave, Middleton & Devans, of Rochester, N. Y. (Scott Stewart, Jr., of Rochester, N. Y., of counsel), for petitioner. *796 Samuel O. Clark, Jr., Asst. Atty. Gen., Sewald Key, J. Louis Monarch, and Robert Koerner, Sp. Assts. to Atty. Gen., for respondent. Before SWAN, AUGUSTUS N. HAND, and FRANK, Circuit...
141 F.2d 208 (1944) JOHNSTON v. HELVERING, Commissioner of Internal Revenue. KLAGES v. SAME. Nos. 60, 61. Circuit Court of Appeals, Second Circuit. February 23, 1944. George A. Reiss, of New York City, for petitioners. Morton K. Rothschild, of Washington, D. C., for respondent. Before L. HAND, AUGUSTUS N. HAND, and CHASE, Circuit Judges. L. HAND, Circuit Judge. The taxpayers in these cases appeal from two orders of the Tax Court, assessing deficiencies against them on their income taxes for the...
145 F.2d 135 (1944) UNITED STATES v. WEESE. No. 60. Circuit Court of Appeals, Second Circuit. October 24, 1944. Samuel Mezansky, of New York City (Irving Spieler, of New York City, on the brief), for appellant. Edward W. McDonald, Asst. U. S. Atty., of New York City (James B. M. McNally, U. S. Atty., of New York City, on the brief), for appellee. Before L. HAND, SWAN, and CLARK, Circuit Judges. CLARK, Circuit Judge. The sole question presented by this appeal is whether the District Court erred...
143 F.2d 279 (1944) HARRISS v. COMMISSIONER OF INTERNAL REVENUE. No. 6. Circuit Court of Appeals, Second Circuit. June 13, 1944. Warner Pyne, of New York City, for petitioner. Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, A. F. Prescott, and Irving I. Axelrod, Sp. Assts. to Atty. Gen., for Commissioner of Internal Revenue. Before L. HAND, AUGUSTUS N. HAND, and FRANK, Circuit Judges. AUGUSTUS N. HAND, Circuit Judge. The petitioner, Robert M. Harriss, and his deceased wife Abbeline C....
141 F.2d 774 (1944) COMMISSIONER OF INTERNAL REVENUE v. WESTERN UNION TELEGRAPH CO. SAME v. HARTFORD FIRE INS. CO. Nos. 57, 141. Circuit Court of Appeals, Second Circuit. March 23, 1944. Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Samuel H. Levy, and Paul R. Russell, Sp. Assts. to the Atty. Gen., for Commissioner of Internal Revenue. Francis R. Stark and Clarence W. Roberts, both of New York City, and Paul E. Lesh, of Washington, D. C., for respondent Western Union Telegraph Co....
146 F.2d 197 (1944) UNITED STATES v. MATOT. No. 55. Circuit Court of Appeals, Second Circuit. December 18, 1944. Philip M. M. Phelps, of Fair Haven, Vt., for appellant. Joseph A. McNamara, U. S. Atty., and Bernard J. Leddy, Asst. U. S. Atty., both of Burlington, Vt., for appellee. Before L. HAND, CHASE, and CLARK, Circuit Judges. L. HAND, Circuit Judge. Matot appeals from a judgment of conviction under an indictment, charging him as an abettor of one, Holmes, the cashier of a national bank, in...
143 F.2d 912 (1944) HIRSCH IMPROVEMENT CO. v. COMMISSIONER OF INTERNAL REVENUE. No. 55. Circuit Court of Appeals, Second Circuit. May 19, 1944. *913 *914 *915 Elliott A. Daitz, of New York City (Sidney Stark and Herman Zarin, both of New York City, of counsel), for petitioner. Samuel O. Clark, Jr., Sewall Key, Robert N. Anderson, and Carlton Fox, all of Washington, D. C., for respondent. Before L. HAND, CHASE, and FRANK, Circuit Judges. FRANK, Circuit Judge. 1. The question is whether the...
141 F.2d 248 (1944) UNITED STATES v. KEEGAN et al. No. 53. Circuit Court of Appeals, Second Circuit. February 29, 1944. Writ of Certiorari Granted May 15, 1944. *249 *250 *251 *252 *253 Wilbur V. Keegan, of New York City, pro se. John F. X. Finn, of New York City, for appellants Kunze, Klapprott, Schwinn, Fentzke, Rapp, Weiss, Wendlandt and Streuer. Theodore Kiendl, of New York City (William H. Timbers, of New York City, of counsel), for appellants Christoph, Fitting and Kunz. George S. Leisure,...
