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Court of Appeals for the Third Circuit

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Snyder v. Commissioner of Internal Revenue, 4690 (1931)

54 F.2d 57 (1931) SNYDER v. COMMISSIONER OF INTERNAL REVENUE. No. 4690. Circuit Court of Appeals, Third Circuit. December 11, 1931. *58 Albert E. James and Harry A. Fellows, both of Washington, D. C., for petitioner. G. A. Youngquist, Asst. Atty. Gen., and J. Louis Monarch and Sewall Key, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Edwin M. Niess, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for respondent. Before...

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Gimbel v. Commissioner of Internal Revenue, 4599, 4600, 4601 (1931)

54 F.2d 780 (1931) GIMBEL v. COMMISSIONER OF INTERNAL REVENUE (three cases). Nos. 4599, 4600, 4601. Circuit Court of Appeals, Third Circuit. December 21, 1931. John W. Townsend, of Washington, D. C., C. E. Koss, of New York City, and J. C. Peacock, of Washington, D. C. (Proskauer, Rose & Paskus, of New York City, of counsel), for petitioners. G. A. Youngquist, Asst. Atty. Gen., and Norman D. Keller and J. Louis Monarch, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, Bureau of Internal...

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Miller v. United States, 4583, 4584 (1931)

50 F.2d 505 (1931) MILLER v. UNITED STATES. HOFFMAN v. SAME. Nos. 4583, 4584. Circuit Court of Appeals, Third Circuit. May 20, 1931. Rehearing Denied July 20, 1931. *506 P. J. Friel and John Crolly, both of Philadelphia, Pa., for appellants. Michael Stoney, Asst. U. S. Atty., and Paul Freeman, Asst. U. S. Atty. in charge, both of Philadelphia, Pa. Before WOOLLEY, DAVIS, and THOMPSON, Circuit Judges. WOOLLEY, Circuit Judge. Long before trial Miller filed a written motion in the District Court...

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Brandywine Hundred Realty Co. v. Cotillo, 4582 (1931)

55 F.2d 231 (1931) BRANDYWINE HUNDRED REALTY CO. v. COTILLO. No. 4582. Circuit Court of Appeals, Third Circuit. December 24, 1931. Rehearing Denied January 25, 1932. Charles F. Curley, of Wilmington, Del., for appellant. P. Warren Green, of Wilmington, Del., for appellee. Before BUFFINGTON, WOOLLEY, and DAVIS, Circuit Judges. BUFFINGTON, Circuit Judge. The facts in this case are few and undisputed; the question involved narrow. Shortly before midnight on January 19, 1929, the plaintiff was...

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Kotabs v. Kotex Co., 4581 (1931)

50 F.2d 810 (1931) KOTABS, Inc., et al. v. KOTEX CO. No. 4581. Circuit Court of Appeals, Third Circuit. June 25, 1931. *811 David Stoffer and Arthur T. Vanderbilt, both of Newark, N. J., for appellants. Cyril A. Soans, of Chicago, Ill., and Harold D. Beatty, James A. Dilkes, and Cola G. Parker, all of New York City, for appellee. Before BUFFINGTON, WOOLLEY, and DAVIS, Circuit Judges. WOOLLEY, Circuit Judge. The plaintiff's registered trade-mark is "Kotex"; its trade name "Kotex Company." The...

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Dahlinger v. Commissioner of Internal Revenue, 4558 (1931)

51 F.2d 662 (1931) DAHLINGER v. COMMISSIONER OF INTERNAL REVENUE. No. 4558. Circuit Court of Appeals, Third Circuit. July 28, 1931. W. W. Booth and W. A. Seifert, both of Pittsburgh, Pa. (Smith, Shaw, McClay & Seifert, of Pittsburgh, Pa., of counsel), for petitioner. G. A. Youngquist, Asst. Atty. Gen., and A. G. Divet and Sewall Key, Sp. Assts. to Atty. Gen., for respondent. Before WOOLLEY, DAVIS, and THOMPSON, Circuit Judges. THOMPSON, Circuit Judge. This case comes up upon petition for review...

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South Penn Collieries Co. v. Sproul, 4550 (1931)

52 F.2d 557 (1931) SOUTH PENN COLLIERIES CO. v. SPROUL et al. No. 4550. Circuit Court of Appeals, Third Circuit. September 25, 1931. *558 Dickson, Beitler & McCouch, of Philadelphia, Pa. (Chas. J. Biddle, Thos. Reath, Jr., and Philip Wallis, all of Philadelphia, Pa., of counsel), for appellant. Robt. T. McCracken, Lucien B. Carpenter, and E. Clinton Rhoads, all of Philadelphia, Pa., for appellees. Before BUFFINGTON, WOOLLEY, and DAVIS, Circuit Judges. DAVIS, Circuit Judge. This was a suit in...

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Pomerantz v. United States, 4549 (1931)

51 F.2d 911 (1931) POMERANTZ v. UNITED STATES. [*] No. 4549. Circuit Court of Appeals, Third Circuit. August 21, 1931. B. D. Oliensis, of Philadelphia, Pa., for appellant. Paul Freeman, Asst. U. S. Atty., of Philadelphia, Pa., and Raymond S. Norris, Sp. Asst. to Atty. Gen. Before WOOLLEY, DAVIS, and THOMPSON, Circuit Judges. DAVIS, Circuit Judge. Pomerantz and others were convicted in the District Court for the Eastern District of Pennsylvania of conspiracy to violate the National Prohibition...

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Atles v. United States, 4538 (1931)

50 F.2d 808 (1931) ATLES et al. v. UNITED STATES. No. 4538. Circuit Court of Appeals, Third Circuit. June 25, 1931. Rehearing Denied July 31, 1931. *809 Walter Winne and Winne & Banta, all of Hackensack, N. J., for appellants. Phillip Forman, U. S. Atty., of Trenton, N. J., and Horace C. Jeffers, Asst. U. S. Atty., of Morristown, N. J. Before BUFFINGTON, WOOLLEY, and THOMPSON, Circuit Judges. THOMPSON, Circuit Judge. This is an appeal from a decree of the District Court for the District of New...

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Baton Coal Co. v. Commissioner of Internal Revenue, 4535 (1931)

51 F.2d 469 (1931) BATON COAL CO. v. COMMISSIONER OF INTERNAL REVENUE. No. 4535. Circuit Court of Appeals, Third Circuit. July 28, 1931. W. W. Booth and W. A. Seifert, both of Pittsburgh, Pa. (Smith, Shaw McClay & Seifert, of Pittsburgh, Pa., of counsel), for appellant. G. A. Youngquist, Asst. Atty. Gen., and John MacC. Hudson and Sewall Key, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and William E. Davis, Sp. Atty., Bureau of Internal Revenue, both of...

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Taylor v. Commissioner of Internal Revenue, 4524 (1931)

51 F.2d 915 (1931) TAYLOR v. COMMISSIONER OF INTERNAL REVENUE. No. 4524. Circuit Court of Appeals, Third Circuit. August 19, 1931. Rehearing Denied September 29, 1931. *916 Albert Smith Faught, of Philadelphia, Pa., for petitioner. G. A. Youngquist, Asst. Atty. Gen., and Sewall Key, Andrew D. Sharpe, and Norman D. Keller, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Nathan Gammon, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of...

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Thoms v. Sutherland, 4512-4514 (1931)

52 F.2d 592 (1931) THOMS v. SUTHERLAND et al. EASTMAN KODAK CO. v. SUTHERLAND, Alien Property Custodian (two cases). Nos. 4512-4514. Circuit Court of Appeals, Third Circuit. September 28, 1931. Shelton Pitney and Waldron M. Ward, both of Newark, N. J., for appellant Thoms. Lindabury, Depue & Faulks, of Newark, N. J. (John W. Davis, of New York City, *593 Frederick J. Faulks, of Newark, N. J., and Clarence P. Moser and Herbert R. Reif, both of Rochester, N. Y., of counsel), for appellant Eastman...

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Montgomery v. Realty Acceptance Corporation, 4506 (1931)

51 F.2d 642 (1931) MONTGOMERY v. REALTY ACCEPTANCE CORPORATION. No. 4506. Circuit Court of Appeals, Third Circuit. July 6, 1931. Robert H. Richards and Aaron Finger, both of Wilmington, Del. (Thomas J. Crawford and Carl Ehlermann, both of New York City, of counsel), for appellant. Charles Curley, of Wilmington, Del., and R. Randolph Hicks, of New York City, for appellee. Before BUFFINGTON, WOOLLEY, and DAVIS, Circuit Judges. WOOLLEY, Circuit Judge. In the cycle of happenings in this litigation,...

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Hefferman v. United States, 4503 (1931)

50 F.2d 554 (1931) HEFFERMAN v. UNITED STATES. No. 4503. Circuit Court of Appeals, Third Circuit. May 7, 1931. *555 Franklin J. Graham, of Upper Darby, Pa., for appellant. Michael J. S. Stoney, U. S. Atty., and Paul Freeman, Asst. U. S. Atty., both of Philadelphia, Pa. Before BUFFINGTON and WOOLLEY, Circuit Judges, and THOMPSON, District Judge. WOOLLEY, Circuit Judge. The indictment contains five counts for violations of the National Prohibition Act and concludes with allegations that the...

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Commissioner of Internal Revenue v. Nevin, 4501 (1931)

47 F.2d 478 (1931) COMMISSIONER OF INTERNAL REVENUE v. NEVIN. [*] No. 4501. Circuit Court of Appeals, Third Circuit. January 29, 1931. *479 G. A. Youngquist, Asst. Atty. Gen., and Sewall Key and Patrick J. Ryan, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Robert L. Williams, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for petitioner. Maurice B. Saul, of Philadelphia, Pa., J. Marvin Haynes, of Washington, D. C., and...

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George K. Hale Mfg. Co. v. Hafleigh & Co., 4487 (1931)

52 F.2d 714 (1931) GEORGE K. HALE MFG. CO. v. HAFLEIGH & CO. et al. No. 4487. Circuit Court of Appeals, Third Circuit. September 9, 1931. *715 *716 *717 *718 *719 J. Preston Swecker and Vernon E. Hodges, both of Washington, D. C., and Albert W. Sanson, of Philadelphia, Pa., for appellant. Chas. H. Howson and Dexter N. Shaw, both of Philadelphia, Pa. (Bryan A. Hermes, of Philadelphia, Pa., of counsel), for appellees. Before BUFFINGTON, WOOLLEY, and DAVIS, Circuit Judges. PER CURIAM. The opinion...

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Greenewalt v. Stanley Co. of America, 4469 (1931)

54 F.2d 195 (1931) GREENEWALT v. STANLEY CO. OF AMERICA. No. 4469. Circuit Court of Appeals, Third Circuit. December 17, 1931. *196 William G. Mahaffy, of Wilmington, Del., and Busser & Harding, of Philadelphia, Pa. (Frank S. Busser and George Harding, both of Philadelphia, Pa., of counsel), for appellant. Joseph G. Denny, Jr., of Philadelphia, Pa. (H. Dorsey Spencer, of New York City, and William H. Foulk, of Wilmington, Del., of counsel), for appellee. Before BUFFINGTON, DAVIS, and THOMPSON,...

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Clark Car Co. v. Clark, 4458 (1931)

48 F.2d 169 (1931) CLARK CAR CO. v. CLARK et al. No. 4458. Circuit Court of Appeals, Third Circuit. March 20, 1931. *170 John M. Freeman, John T. Duff, Jr., Albert C. Hirsch, and Watson & Freeman, all of Pittsburgh, Pa., for appellant. John O. Wicks and Weller, Wicks & Wallace, all of Pittsburgh, Pa., for appellees. Before WOOLLEY and DAVIS, Circuit Judges, and JOHNSON, District Judge. DAVIS, Circuit Judge. This is an appeal from a decree of the District Court disallowing a set-off to the Royal...

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Temple Anthracite Coal Co. v. Federal Trade Commission, 4434 (1931)

51 F.2d 656 (1931) TEMPLE ANTHRACITE COAL CO. v. FEDERAL TRADE COMMISSION. No. 4434. Circuit Court of Appeals, Third Circuit. July 9, 1931. *657 Wm. J. Fitzgerald, John R. Wilson, and John P. Kelly, all of Scranton, Pa., for plaintiff. Robert E. Healy and Martin A. Morrison, both of Washington, D. C., Edward L. Smith, of Phillipsburg, N. J., and H. A. Cox, of Washington, D. C., for defendant. Before BUFFINGTON and WOOLLEY, Circuit Judges, and THOMPSON, District Judge (now Circuit Judge)....

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Certain-Teed Products Corp. v. Philadelphia & Sub. Mortg. G. Co., 4432 (1931)

49 F.2d 114 (1931) CERTAIN-TEED PRODUCTS CORPORATION v. PHILADELPHIA & SUBURBAN MORTGAGE GUARANTEE CO. No. 4432. Circuit Court of Appeals, Third Circuit. April 6, 1931. Emerson R. Newell, of New York City, for appellant. A. B. Stoughton, of Philadelphia, Pa., for appellee. Before BUFFINGTON and WOOLLEY, Circuit Judges, and THOMPSON, District Judge. BUFFINGTON, Circuit Judge. In this case the court below dismissed a bill filed by the Certain-Teed Products Corporation, whose products are roofing...

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