148 F.2d 296 (1945) CHENANGO TEXTILE CORPORATION v. COMMISSIONER OF INTERNAL REVENUE. No 25. Circuit Court of Appeals, Second Circuit. March 23, 1945. *297 C. Addison Keeler, of Binghamton, N. Y., for petitioner. Samuel O. Clark, J. Sewall Key, J. Louis Monarch, and Harold C. Wilkenfeld, all of Washington, D. C., for respondent. Before SWAN, CHASE, and FRANK, Circuit Judges. FRANK, Circuit Judge. 1. In Carroll-McCreary v. Commissioner of Internal Revenue, 2 Cir., 124 F.2d 303 , 305, this court...
147 F.2d 946 (1945) COMMISSIONER OF INTERNAL REVENUE v. IRVING TRUST CO. (two cases). SAME v. HALL. Nos. 99-101. Circuit Court of Appeals, Second Circuit. March 5, 1945. Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, J. Louis Monarch, and Robert Koerner, Sp. Assts. to Atty. Gen., for Commissioner of Internal Revenue, petitioner. Rudolph L. von Bernuth, of New York City (Morrell S. Lockhart and Henry D. Bulkley, both of New York City, of counsel), for Irving Trust Co., Trustee,...
152 F.2d 455 (1945) UNITED STATES ex rel. VASSEL v. DURNING, Collector of Customs. No. 98. Circuit Court of Appeals, Second Circuit. November 30, 1945. Charles J. Kemins, of New York City, for appellant. Stanley H. Lowell and John F. X. McGohey, U. S. Atty., both of New York City (William L. Lynch, Asst. U. S. Atty., of New York City, of counsel), for appellee. Before L. HAND, SWAN, and FRANK, Circuit Judges. PER CURIAM. This is an appeal from a judgment summarily dismissing the complaint in an...
152 F.2d 616 (1945) FOX v. McGRATH et al. No. 95. Circuit Court of Appeals, Second Circuit. December 19, 1945. Walter Bruchhausen, of New York City (Cadwalader, Wickersham & Taft, of New York City, on the brief), for petitioner-appellant Fox. Edward Lazansky, of New York City (Lazansky, Callaghan, Stout & Nova and Thomas A. Gaffney, all of New York City, on the brief), for debtor-respondent Long Island University. *617 Francis M. Verrilli, of Brooklyn, N. Y., for respondents-appellees John P....
152 F.2d 457 (1945) LOPOCZYK v. CHESTER A. POLING, Inc. No. 93. Circuit Court of Appeals, Second Circuit. December 7, 1945. *458 Sidney A. Schwartz, of New York City (Alexander & Ash, Joseph M. Meehan, and Edward Ash, all of New York City, on the brief), for defendant-appellant. Edmund F. Lamb, of New York City (Purdy & Lamb and Thomas J. Irving, all of New York City, on the brief), for plaintiff-appellee. Before SWAN, CHASE, and CLARK, Circuit Judges. CLARK, Circuit Judge. Plaintiff, a mate on...
147 F.2d 173 (1945) GULBENKIAN v. GULBENKIAN et al. No. 93. Circuit Court of Appeals, Second Circuit. January 17, 1945. Jerome Katz, of New York City (Morris L. Bower, of New York City, of counsel), for appellant. Thomas A. McGrath, of New York City, for appellees. Before SWAN, CLARK, and FRANK, Circuit Judges. SWAN, Circuit Judge. This is a suit upon a contract dated March 25, 1937 between the plaintiff and the defendants. The contract names *174 Haroutiune Gulbenkian party of the first part,...
147 F.2d 465 (1944) PRESIDENT AND DIRECTORS OF MANHATTAN CO. v. KELBY et al. (three cases). In re PRUDENCE BONDS CORPORATION (two cases). PRUDENCE REALIZATION CORPORATION v. PRESIDENT AND DIRECTORS OF MANHATTAN CO. (two cases). Nos. 91, 92. Circuit Court of Appeals, Second Circuit. December 18, 1944. Supplemental Opinion February 2, 1945. Writ of Certiorari Denied April 2, 1945. *466 *467 *468 Maclay, Lyeth & Williams, of New York City (J. M. Richardson Lyeth, Mark W. Maclay, and Robert L. Fay,...
150 F.2d 20 (1945) BEAUDRY v. COMMISSIONER OF INTERNAL REVENUE. No. 89. Circuit Court of Appeals, Second Circuit. June 4, 1945. *21 Before SWAN, CHASE, and FRANK, Circuit Judges. Arthur A. Beaudry, 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. FRANK, Circuit Judge. 1. The Tax Court found that, in the taxable years 1938 and 1939, taxpayer, engaged in the general practice of law, had a law...
147 F.2d 345 (1945) WESTERN STATES MACH. CO. v. S. S. HEPWORTH CO. No. 85. Circuit Court of Appeals, Second Circuit. January 16, 1945. *346 Albert C. Johnston, and Hammond & Littell, all of New York City (Nelson Littell, of New York City, on the brief), for plaintiff. W. F. Sonnekalb, Jr., and Howson & Howson, all of New York City (Charles H. Howson, of New York City, of counsel), for defendant. Before L. HAND, CHASE and CLARK, Circuit Judges. L. HAND, Circuit Judge. Both parties appeal from a...
152 F.2d 46 (1945) UNITED STATES FIDELITY & GUARANTY CO. v. UNITED STATES. No. 85. Circuit Court of Appeal, Second Circuit. November 9, 1945. *47 Simone N. Gazan, of New York City, for libellant. Corydon B. Dunham, and John F. X. McGohey, U. S. Atty., both of New York City, for respondent. Before L. HAND, CHASE, and FRANK, Circuit Judges. L. HAND, Circuit Judge. Both parties appeal from a decree in the admiralty, awarding damages for personal injuries to one, Walsh, a longshoreman, which he...
151 F.2d 662 (1945) THE EVERETT FOWLER. CONNERS MARINE CO., Inc., v. PETTERSON LIGHTERAGE & TOWING CORPORATION et al. No. 84. Circuit Court of Appeals, Second Circuit. November 5, 1945. Motion Denied December 21, 1945. *663 Purdy & Lamb, of New York City (Edmund F. Lamb and Thomas J. Irving, both of New York City, of counsel), for libellant-appellee. Kirlin, Campbell, Hickox & Keating, of New York City (Robert S. Erskine and John F. Gerity, both of New York City, of counsel), for respondent-...
147 F.2d 540 (1945) UNITED STATES v. GUTTERMAN. No. 83. Circuit Court of Appeals, Second Circuit. January 15, 1945. Clyde Dart, of New York City (Domenic V. A. Della Volpe, of New York City, of counsel), for appellant, Maurice Alvin Gutterman. T. Vincent Quinn, U. S. Atty., of Brooklyn, N. Y., (Vine H. Smith and Maurice Z. Bungard, Asst. U. S. Attys., both of Brooklyn, N. Y., of counsel), for appellee, United States of America. Before L. HAND, AUGUSTUS N. HAND and FRANK, Circuit Judges....
152 F.2d 644 (1945) JOSEPHBERG et al. v. MARKHAM, Alien Property Custodian. No. 83. Circuit Court of Appeals, Second Circuit. December 10, 1945. *645 *646 Hobart S. Bird, of New York City (Hobart S. Bird and Maurice Josephberg, both of New York City, of counsel), for appellants. John F. X. McGohey, U. S. Atty., of New York City, and C. E. Rhetts, Acting Head, War Division, Harry LeRoy Jones, Chief, Alien Property Litigation Unit, M. S. Isenbergh, and David Schwartz, Chief Trial Attys., War...
152 F.2d 570 (1945) WILLIAMS v. McGOWAN, Collector of Internal Revenue. No. 81. Circuit Court of Appeals, Second Circuit. December 20, 1945. Mandeville, Buck, Teeter & Harpending and Joseph W. Buck, all of Elmira, N. Y., *571 and Charles Swan III, of New York City, for appellant. Benjamin H. Pester, of Washington, D. C., Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key and A. F. Prescott, Sp. Assts. to the Atty. Gen., and George L. Grobe, U. S. Atty., and Norman Kirchgraber, Asst. U. S. Atty.,...
151 F.2d 807 (1945) In re SANDOW et al. No. 80. Circuit Court of Appeals, Second Circuit. November 5, 1945. *808 George W. Wollins, of New York City (Murray M. Cowen, of New York City, of counsel), for bankrupt-appellant. Isador Goetz, of New York City, for appellee. Before L. HAND, CHASE, and FRANK, Circuit Judges. CHASE, Circuit Judge. The bankrupt produced no books and records of any kind from which his financial transactions could be ascertained. He testified that he had kept none; and the...
150 F.2d 788 (1945) UNITED STATES v. ROSENBERG et al. No. 8. Circuit Court of Appeals, Second Circuit. July 17, 1945. Writ of Certiorari Denied October 15, 1945. *789 Henry G. Singer, of Brooklyn, N. Y. (Sol L. Firstenberg, of New York City, on the brief), for appellant Rosenberg. M. M. Kreindler, of New York City (Abraham S. Robinson and Sol L. Firstenberg, both of New York City, and Harry Silver, of Brooklyn, N. Y., on the brief), for appellant Freier. M. M. Kreindler, of New York City (Sol L....
152 F.2d 65 (1945) DEER et al. v. FEDERAL TRADE COMMISSION. No. 8. Circuit Court of Appeals, Second Circuit. December 5, 1945. *66 Leon Himmelfarbe, of New York City, for petitioners. W. T. Kelley, Chief Counsel, Joseph J. Smith, Jr., Asst. Chief Counsel, and Donovan Divet, Sp. Atty., all of Washington, D. C., for respondent. Before SWAN, CHASE, and CLARK, Circuit Judges. PER CURIAM. The petitioners are engaged in the business of selling in interstate commerce various kinds of merchandise,...
149 F.2d 416 (1945) PHILLIPS et al. v. STAR OVERALL DRY CLEANING LAUNDRY CO., Inc., et al. No. 78. Circuit Court of Appeals, Second Circuit. May 7, 1945. *417 *418 Before L. HAND, CHASE, and CLARK, Circuit Judges. CHASE, Circuit Judge. As Star was not the employer of the plaintiffs, it is clear that the complaint was properly dismissed as to it and no one now disputes that. It should be noted at the outset that the plaintiffs were not engaged in interstate commerce simply because they performed...
152 F.2d 562 (1945) STIX v. COMMISSIONER OF INTERNAL REVENUE (three cases). Nos. 77-79. Circuit Court of Appeals, Second Circuit. December 21, 1945. Harry Silverson and Charles H. Meyer, both of New York City (Meyer, Wallach & Silverson and Myron Semmel, all of New York City, of counsel), for petitioners. Loring W. Post, Asst. Atty. Gen., Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, A. F. Prescott, and Melva M. Graney, Sp. Assts. to Atty. Gen., for respondent. Before L. HAND, SWAN,...
152 F.2d 938 (1945) WALLING v. BROOKLYN BRAID CO., Inc. No. 74. Circuit Court of Appeals, Second Circuit. November 7, 1945. *939 William S. Tyson, Solicitor, and Bessie Margolin, Asst. Solicitor, both of Washington, D. C., Irving Rozen, Regional Attorney, of New York City, Faye Blackburn, of Washington, D. C., and James V. Altieri and Samuel Gorin, both of New York City, Attys., United States Department of Labor, for plaintiff-appellee. Schlesinger & Krinsky, of New York City (Samuel Bushwick,...
