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Court of Appeals for the Fifth Circuit

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Rhodes v. Elliston, 5478 (1928)

29 F.2d 737 (1928) RHODES v. ELLISTON. In re BARRETT & CO., Inc. No. 5478. Circuit Court of Appeals, Fifth Circuit. December 21, 1928. Paul T. Chance, of Augusta, Ga., and Henry B. Curtis, of New Orleans, La., for appellant. Wm. H. Fleming, Boykin Wright, and Geo. T. Jackson, all of Augusta, Ga., for appellee. Before WALKER, BRYAN, and FOSTER, Circuit Judges. BRYAN, Circuit Judge. This is an appeal from an order of the District Judge rejecting a claim of A. S. Rhodes against the bankrupt estate...

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Blair v. Mathews, 5466, 5475 (1928)

29 F.2d 892 (1928) BLAIR, Commissioner of Internal Revenue, v. MATHEWS. MATHEWS v. COMMISSIONER OF INTERNAL REVENUE. Nos. 5466, 5475. Circuit Court of Appeals, Fifth Circuit. December 20, 1928. In No. 5466: Mabel Walker Willebrandt, Asst. Atty. Gen., Helen R. Carloss, Sp. Asst. Atty. Gen., C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and V. J. Heffernan, Sp. Atty., Bureau of Internal Revenue, both of *893 Washington, D. C., and Sewall Key, Sp. Asst. Atty. Gen., for petitioner. John...

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Collins v. Caldwell, 5439 (1928)

29 F.2d 329 (1928) COLLINS v. CALDWELL, and three other cases. No. 5439. Circuit Court of Appeals, Fifth Circuit. December 3, 1928. J. Hart Willis and W. J. Rutledge, Jr., both of Dallas, Tex., for appellants. M. B. Harrell, of Greenville, Tex. (Clark, Harrell & Starnes, of Greenville, Tex., on the brief), for appellee. *330 Before WALKER, BRYAN, and FOSTER, Circuit Judges. FOSTER, Circuit Judge. At the close of business on December 23, 1927, the First National Bank of Greenville was insolvent....

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Insurance Co. of North America v. Fourth Nat. Bank, 5436 (1928)

28 F.2d 933 (1928) INSURANCE CO. OF NORTH AMERICA v. FOURTH NAT. BANK OF ATLANTA. [*] No. 5436. Circuit Court of Appeals, Fifth Circuit. November 7, 1928. *934 T. A. Hammond, John M. Slaton, and J. M. B. Bloodworth, all of Atlanta, Ga. (Smith, Hammond & Smith, Slaton & Hopkins, and J. M. B. Bloodworth, all of Atlanta, Ga., on the brief), for appellant and cross-appellee. Hoke Smith, Morris Brandon, John A. Hynds, and Marion Smith, all of Atlanta, Ga. (Hoke Smith, Brandon & Hynds, and Little,...

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Zimmern v. Commissioner of Internal Revenue, 5435 (1928)

28 F.2d 769 (1928) ZIMMERN v. COMMISSIONER OF INTERNAL REVENUE. No. 5435. Circuit Court of Appeals, Fifth Circuit. October 25, 1928. Harry T. Smith, of Mobile, Ala., for petitioner. Mabel Walker Willebrandt, Asst. Atty. Gen., and C. M. Charest, Gen. Counsel Bureau Int. Revenue, and L. W. Scott, Sp. Atty. Bureau Int. Revenue, both of Washington, D. C., and Andrew D. Sharpe, Sp. Asst. Atty. Gen. (Sewall Key, Sp. Asst. Atty. Gen., and Shelby S. Faulkner, Sp. Atty. Bureau Int. Revenue, of...

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Transcontinental Oil Co. v. Mid-Kansas Oil & Gas Co., 5428 (1928)

29 F.2d 323 (1928) TRANSCONTINENTAL OIL CO. v. MID-KANSAS OIL & GAS CO. [*] No. 5428. Circuit Court of Appeals, Fifth Circuit. December 4, 1928. John J. Hiner, of Fort Worth, Tex., and Nelson Phillips, of Dallas, Tex. (John J. Hiner, of Fort Worth, Tex., Nelson Phillips and J. C. Adams, both of Dallas, Tex., Hiner & Pannill, of Fort Worth, Tex., and Phillips, Townsend & Phillips, of Dallas, Tex., on the brief), for appellant. R. L. Batts, of Austin, Tex., A. M. Gee, of Tulsa, Okl., Merle N. Poe,...

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Swift v. Mobley, 5411 (1928)

28 F.2d 610 (1928) SWIFT v. MOBLEY, State Superintendent of Banks, et al. [*] No. 5411. Circuit Court of Appeals, Fifth Circuit. October 23, 1928. Stephen C. Upson, of Athens, Ga., and Raymond Stapleton, of Elberton, Ga. (Mathilde Lumpkin Upson, of Athens, Ga., on the brief), for appellant. William L. Erwin, of Athens, Ga. (Erwin, Erwin & Nix, of Athens, Ga., and Z. B. Rogers, of Elberton, Ga., on the brief), for appellees. Before WALKER, BRYAN, and FOSTER, Circuit Judges. BRYAN, Circuit Judge....

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Jandrew v. Bouche, 5400 (1928)

29 F.2d 346 (1928) JANDREW v. BOUCHE. [*] In re BAUM & RUBIN. No. 5400. Circuit Court of Appeals, Fifth Circuit. November 27, 1928. Robert Allen Ritchie and Lewis M. Dabney, Jr., both of Dallas, Tex. (Dabney, Goggans & Ritchie, of Dallas, Tex., on the brief), for appellant. Albert Sidney Johnson and Eugene P. Locke, both of Dallas, Tex. (Locke, Locke, Stroud & Randolph, of Dallas, Tex., on the brief), for appellee. Before WALKER, BRYAN, and FOSTER, Circuit Judges. FOSTER, Circuit Judge. By an...

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Rose v. Trust Co., 5381 (1928)

28 F.2d 767 (1928) ROSE, Collector of Internal Revenue, v. TRUST CO. OF GEORGIA. No. 5381. Circuit Court of Appeals, Fifth Circuit. October 26, 1928. T. H. Lewis, Jr., Sp. Atty., Bureau of Internal Revenue, of Washington, D. C., C. P. Goree, Asst. U. S. Atty., of Atlanta, Ga. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, of Washington, D. C., and Clint W. Hager, U. S. Atty., of Atlanta, Ga., on the brief), for appellant. Walter T. Colquitt and Clifford L. Anderson, both of Atlanta,...

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Richmond Hosiery Mills v. Commissioner of Internal Revenue, 5352 (1928)

29 F.2d 262 (1928) RICHMOND HOSIERY MILLS v. COMMISSIONER OF INTERNAL REVENUE. [*] No. 5352. Circuit Court of Appeals, Fifth Circuit. November 23, 1928. Sam E. Whitaker and J. B. Sizer, both of Chattanooga, Tenn. (Whitaker & Whitaker and Sizer, Chambliss & Sizer, all of Chattanooga, Tenn., on the brief), for petitioner. Mabel Walker Willebrandt, Asst. Atty. Gen., Millar E. McGilchrist, Sp. Asst. Atty. Gen., and C. M. Charest, Gen. Counsel, Bureau of Int. Rev., and V. J. Heffernan, Sp. Atty.,...

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Austin v. United States, 5336 (1928)

28 F.2d 677 (1928) AUSTIN et al. v. UNITED STATES. No. 5336. Circuit Court of Appeals, Fifth Circuit. October 24, 1928. Arthur G. Powell, of Atlanta, Ga. (John D. Little, Marion Smith, and Max F. Goldstein, all of Atlanta, Ga., on the brief), for appellants. C. P. Goree, Asst. U. S. Atty., of Atlanta, Ga. (Clint W. Hager, U. S. Atty., of Atlanta, Ga., on the brief), for the United States. Before WALKER and BRYAN, Circuit Judges, and DAWKINS, District Judge. BRYAN, Circuit Judge. This is a suit...

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Appell v. United States, 5333 (1928)

29 F.2d 279 (1928) APPELL v. UNITED STATES. No. 5333. Circuit Court of Appeals, Fifth Circuit. November 26, 1928. R. E. Taylor and H. M. Muse, both of Wichita Falls, Tex., for appellant. Norman A. Dodge, U. S. Atty., of Fort Worth, Tex., and Sarah Cory Menezes, Asst. U. S. Atty., of Dallas, Tex. Before WALKER, BRYAN, and FOSTER, Circuit Judges. BRYAN, Circuit Judge. This was a prosecution against Mamie Appell, appellant, and her husband, upon an indictment in three counts, which charged them in...

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Howard v. Commissioner of Internal Revenue, 5322 (1928)

29 F.2d 895 (1928) W. J. HOWARD, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. No. 5322. Circuit Court of Appeals, Fifth Circuit. December 20, 1928. W. J. Howard, of Houston, Tex., for petitioner. Mabel Walker Willebrandt, Asst. Atty. Gen., C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and V. J. Heffernan, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., Sewall Key, Sp. Asst. Atty. Gen., and Morton P. Fisher, Sp. Asst. Atty. Gen., and Shelby S....

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Robertson v. Goree, 5319 (1928)

29 F.2d 261 (1928) ROBERTSON v. GOREE. In re WALKER. No. 5319. Circuit Court of Appeals, Fifth Circuit. November 23, 1928. Leroy A. Smith, of Fort Worth, Tex. (Smith & Rowland, of Fort Worth, Tex., on the brief), for appellant. Stanley Boykin and H. C. Ray, both of Fort Worth, Tex. (S. C. Rowe, B. G. Smith, and Cantey, Hanger & McMahon, all of Fort Worth, Tex., on the brief), for appellee. Before WALKER, BRYAN, and FOSTER, Circuit Judges. BRYAN, Circuit Judge. Appellant had a valid mortgage...

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Carr v. Commissioner of Internal Revenue, 5297, 5323 (1928)

28 F.2d 551 (1928) CARR v. COMMISSIONER OF INTERNAL REVENUE. LEE v. SAME. Nos. 5297, 5323. Circuit Court of Appeals, Fifth Circuit. October 19, 1928. Geo. M. Stanton and J. J. Willingham, both of Augusta, Ga., for petitioners. Mabel Walker Willebrandt, Asst. Atty. Gen., C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and V. J. Heffernan, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., and J. Louis Monarch and John G. Remey, Sp. Asst. Attys. Gen. for respondent. Before...

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FARMERS'BANK OF ALAMO, GA. v. United States Fidelity & Guaranty Co., 5277 (1928)

28 F.2d 676 (1928) FARMERS' BANK OF ALAMO, GA., v. UNITED STATES FIDELITY & GUARANTY CO. No. 5277. Circuit Court of Appeals, Fifth Circuit. October 25, 1928. C. C. Crockett, of Dublin, Ga. (W. W. Larsen, of Dublin, Ga., and I. H. Corbett, on the brief), for appellant. T. E. Ryals, R. L. Anderson, and R. L. Anderson, Jr., all of Macon, Ga., for appellee. Before WALKER and BRYAN, Circuit Judges, and DAWKINS, District Judge. BRYAN, Circuit Judge. This is an appeal from a decree for $3,346.45 in...

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JC Penney-Gwinn Corporation v. McArdle, 5268, 5269 (1928)

27 F.2d 324 (1928) J. C. PENNEY-GWINN CORPORATION v. McARDLE et al. THE MASSACHUSETTS. THE LAWRENCE. Nos. 5268, 5269. Circuit Court of Appeals, Fifth Circuit. June 30, 1928. Rehearing Denied July 27, 1928. *325 Wm. E. Kay, Thos. B. Adams, R. Ragland, and L. Kurz, all of Jacksonville, Fla. (Kay, Adams, Ragland & Kurz, of Jacksonville, Fla., on the brief), for appellant. Worth W. Trammell, of Miami, Fla. (Rollin L. Smith and Frederic R. Sanborn, both of New York City, on the brief), for appellee...

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Southern Rock Island Plow Co. v. Florence, 5263 (1928)

29 F.2d 397 (1928) SOUTHERN ROCK ISLAND PLOW CO. et al. v. FLORENCE. No. 5263. Circuit Court of Appeals, Fifth Circuit. November 27, 1928. *398 J. H. Synnott, of Dallas, Tex., for appellants. John J. King, J. I. Wheeler, and J. Q. Mahaffey, all of Texarkana, Tex., for appellee. Before WALKER, BRYAN, and FOSTER, Circuit Judges. WALKER, Circuit Judge. This is an appeal from an order granting a discharge to the appellee, a bankrupt. The specifications of objections to the discharge which are now...

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Daniel Bros. Co. v. Commissioner of Internal Revenue, 5262 (1928)

28 F.2d 761 (1928) DANIEL BROS. CO. v. COMMISSIONER OF INTERNAL REVENUE. No. 5262. Circuit Court of Appeals, Fifth Circuit. October 29, 1928. John E. McClure, of Washington, D. C., and Harold Hirsch, of Atlanta, Ga., for petitioner. Mabel Walker Willebrandt, Asst. Atty. Gen., C. M. Charest, Gen. Counsel, Bureau Internal Revenue, and L. W. Scott, Sp. Atty., Bureau Internal Revenue, both of Washington, D. C., and John Vaughan Groner, Howard T. Jones, and J. Louis Monarch, Sp. Asst. Attys. Gen.,...

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Peerless Woolen Mills v. Rose, 5256 (1928)

28 F.2d 661 (1928) PEERLESS WOOLEN MILLS v. ROSE, Collector of Internal Revenue. No. 5256. Circuit Court of Appeals, Fifth Circuit. October 31, 1928. *662 Robert C. Alston, of Atlanta, Ga., and J. Robert Sherrod, of Washington, D. C. (A. W. Taber, of Chattanooga, Tenn., Miller & Chevalier, of Louisville, Ky., and Alston, Alston, Foster & Moise, of Atlanta, Ga., on the brief), for appellant. C. P. Goree, Asst. U. S. Atty., of Atlanta, Ga., William E. Davis, Sp. Atty. Bureau Internal Revenue, of...

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