152 F.2d 636 (1945) LOGGIE v. THOMAS, Collector of Internal Revenue. No. 11449. Circuit Court of Appeals, Fifth Circuit. December 10, 1945. Rehearing Denied January 7, 1946. Jno. E. Kilgore, of Dallas, Tex., and Guy Rogers, of Wichita Falls, Tex., for appellant. Samuel O. Clark, Jr., Asst. Atty. Gen., and Melva M. Graney and Sewall Key, Sp. Assts. to the Atty. Gen., and Robert B. Young, Jr., U. S., Atty., of Fort Worth, Tex., for appellee. Before SIBLEY, McCORD, and WALLER, Circuit Judges....
151 F.2d 714 (1945) SECURITIES & EXCHANGE COMMISSION v. W. J. HOWEY CO. et al. No. 11421. Circuit Court of Appeals, Fifth Circuit. November 13, 1945. William A. McClain, Atty., Securities and Exchange Commission, of Atlanta, Ga., and Roger S. Foster, Solicitor, Securities and Exchange Commission, Milton V. Freeman, Asst. Solicitor, Securities and Exchange Commission, and Alexander Cohen, Atty., Securities and Exchange Commission, all of Philadelphia, Pa., for appellant. George C. Bedell, of...
152 F.2d 6 (1945) WICHITA COCA COLA BOTTLING CO. v. UNITED STATES. No. 11420. Circuit Court of Appeals, Fifth Circuit. December 10, 1945. *7 O. E. Nelson and Ernest Robertson, both of Wichita Falls, Tex., for appellant. Samuel O. Clark, Jr., Asst. Atty. Gen., and Homer R. Miller and Sewall Key, Sp. Assts. to Atty. Gen., for appellee. Before SIBLEY, McCORD, and WALLER, Circuit Judges. SIBLEY, Circuit Judge. The suit in the District Court was to recover income taxes for the year 1940 alleged to...
152 F.2d 636 (1945) KING et al. v. COLUMBIAN CARBON CO. No. 11417. Circuit Court of Appeals, Fifth Circuit. December 19, 1945. Rehearing Denied January 18, 1946. *637 *638 Ewing Werlein, of Houston, Tex., for appellants. Austin Y. Bryan, Jr., and Ira P. Jones, Jr., both of Houston, Tex., for appellee. Before SIBLEY, McCORD, and WALLER, Circuit Judges. WALLER, Circuit Judge. The lower Court dismissed the complaint wherein the Plaintiffs had alleged: That they were the owners of a tract of land a...
152 F.2d 564 (1945) GRAHAM MILL & ELEVATOR CO. v. THOMAS, Collector of Internal Revenue. No. 11406. Circuit Court of Appeals, Fifth Circuit. December 19, 1945. R. B. Cannon, of Fort Worth, Tex., for appellant. Homer R. Miller and Sewall Key, Sp. Assts. to the Atty. Gen., Samuel O. Clark, Jr., Asst. Atty. Gen., and A. W. Christian, Asst. U. S. Atty., of Dallas, Tex., for appellee. Before SIBLEY, McCORD, and WALLER, Circuit Judges. SIBLEY, Circuit Judge. Appellant's claim for refund of an...
153 F.2d 929 (1945) REYNAL v. UNITED STATES. No. 11405. Circuit Court of Appeals, Fifth Circuit. December 18, 1945. E. F. Cameron, of El Paso, Tex., for appellant. W. R. Smith, Jr., U. S. Atty., of San Antonio, Tex., and Holvey Williams and *930 Harold Sims, Asst. U. S. Attys., both of El Paso, Tex., for appellee. Before HUTCHESON, WALLER, and LEE, Circuit Judges. HUTCHESON, Circuit Judge. Brought under Section 4 of Title VI of the Act of June 15, 1917, [1] on February 2, 1945, the libel was...
151 F.2d 851 (1945) UNITED STATES v. PITTMAN et al. No. 11395. Circuit Court of Appeals, Fifth Circuit. November 6, 1945. Rehearing Denied January 7, 1946. Francis M. Shea, Asst. Atty. Gen., Rawlings Ragland, Acting Head, Claims Division, Department of Justice, Joseph M. Friedman, Chief, War Frauds Civil Section, and George W. Meuth and J. Gregory Bruce, Attys., Department of Justice, all of Washington, D. C., and Jim C. Smith, U. S. Atty., and William H. Burton, Jr., Asst. U. S. Atty., both of...
151 F.2d 499 (1945) PINKERTON et al. v. UNITED STATES. No. 11379. Circuit Court of Appeals, Fifth Circuit. October 30, 1945. Rehearing Denied December 1, 1945. Reuben L. Newton, Pennington & Tweedy, and J. J. Curtis, all of Jasper, Ala., for appellants. Jim C. Smith, U. S. Atty., of Birmingham, Ala., for the United States. Before SIBLEY and McCORD, Circuit Judges, and KENNAMER, District Judge. KENNAMER, District Judge. Walter and Dan Pinkerton, appellants, with other named defendants who are...
151 F.2d 458 (1945) BOWLES, Price Administrator, et al. v. GRIFFIN. No. 11378. Circuit Court of Appeals, Fifth Circuit. October 23, 1945. Rehearing Denied November 29, 1945. *459 Fleming James, Jr., Director, Litigation Div., O.P.A., David London, Chief, Appellate Branch, O.P.A., and Samuel Mermin, Sp. Appellate Atty., O.P.A., all of Washington, D. C., and H. C. Eberhardt, Field Enforcement Atty., O.P.A., of Valdosta, Ga., for appellant Chester Bowles, Price Administrator. A. B. Conger, of...
151 F.2d 765 (1945) SEWELL v. COMMISSIONER OF INTERNAL REVENUE (two cases). No. 11373. Circuit Court of Appeals, Fifth Circuit. November 9, 1945. W. A. Sutherland, of Atlanta, Ga., and Wilton H. Wallace and E. F. Colladay, both of Washington, D. C., for petitioners. John F. Costelloe, Sewall Key, and Helen R. Carloss, Sp. Assts. to Atty. Gen., Samuel O. Clark, Jr., Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and John T. Rogers, Sp. Atty., Bureau of Internal...
152 F.2d 309 (1945) HOME INS. CO. OF NEW YORK v. TYDAL CO. et al. No. 11371. Circuit Court of Appeals, Fifth Circuit. December 19, 1945. Rehearing Denied January 23, 1946. Austin Y. Bryan, Jr., of Houston, Tex., for appellant. O. R. Tipps, of Wichita Falls, Tex., for appellees. Before SIBLEY, McCORD, and WALLER, Circuit Judges. SIBLEY, Circuit Judge. This appeal is from a judgment on a jury verdict for $15,000 rendered in a suit upon a fire insurance policy. Liability was conceded and only the...
151 F.2d 834 (1945) INTERSTATE COMMERCE COMMISSION v. TANK CAR OIL CORPORATION. No. 11356. Circuit Court of Appeals, Fifth Circuit. November 9, 1945. Leo H. Pou, M. Neil Andrews, U. S. Atty., and Harvey H. Tisinger, Asst. U. S. Atty., all of Atlanta, Ga., for appellant. Hamilton Douglas, Jr., of Atlanta, Ga., for appellee. Before HUTCHESON, McCORD, and WALLER, Circuit Judges. WALLER, Circuit Judge. The Interstate Commerce Commission, conceiving that Appellee was engaged in the transportation of...
151 F.2d 666 (1945) YOUST v. UNITED STATES. No. 11352. Circuit Court of Appeals, Fifth Circuit. November 8, 1945. Flay E. Randle, of Springfield, Mo., for appellant. H. S. Phillips, U. S. Atty., of Tampa, Fla., and Fred Botts, Asst. U. S. Atty., of Miami, Fla., for appellee. Before HUTCHESON, WALLER, and LEE, Circuit Judges. LEE, Circuit Judge. On August 1, 1941, appellant was convicted on both counts of an indictment jointly charging him and three others with conspiring, in violation of 18 U.S....
151 F.2d 727 (1945) ROMANO et al. v. WEST INDIA FRUIT & STEAMSHIP CO., Inc. THE SONIA II. NORTH CARIBBEAN TRANSPORT CO., Limited, v. WEST INDIA FRUIT & STEAMSHIP CO., Inc. No. 11317. Circuit Court of Appeals, Fifth Circuit. November 14, 1945. Rehearing Denied December 27, 1945. *728 Carl T. Hoffman, N. J. Durant, Sam C. Matthews, and Fred Botts, all of Miami, Fla., for appellants. Dewey Knight, of Miami, Fla., for appellee. Before HUTCHESON, WALLER, and LEE, Circuit Judges. HUTCHESON, Circuit...
152 F.2d 686 (1945) MEJIA et al. v. UNITED STATES. No. 11314. Circuit Court of Appeals, Fifth Circuit. December 28, 1945. Rehearing Denied January 25, 1946. *687 M. A. Grace and Edwin H. Grace, both of New Orleans, La., for appellants. Herbert W. Christenberry, U. S. Atty., of New Orleans, La., and L. V. Cooley, Jr., Asst. U. S. Atty., of Slidell, La., for appellee. Before McCORD and LEE, Circuit Judges. LEE, Circuit Judge. Two minor children were drowned as the result of a collision between a...
151 F.2d 929 (1945) HILPERT et al. v. COMMISSIONER OF INTERNAL REVENUE. No. 11307. Circuit Court of Appeals, Fifth Circuit. November 20, 1945. H. M. Voorhis, of Orlando, Fla., for petitioners. Frederic G. Rita, Sewall Key, A. F. Prescott, and Harold C. Wilkenfeld, Sp. Assts. to Atty. Gen., Samuel O. Clark, Jr., Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and John M. Morawski, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent....
150 F.2d 467 (1945) BEALL et al. v. PINCKNEY. No. 11296. Circuit Court of Appeals, Fifth Circuit. July 6, 1945. *468 James N. Daniel, of Chipley, Fla., for appellants. Leo. L. Foster, of Tallahassee, Fla., for appellee. Before SIBLEY, HUTCHESON, and LEE, Circuit Judges. SIBLEY, Circuit Judge. The Bank of Malone failed and Federal Deposit Insurance Corporation was appointed its receiver on April 7, 1942. On April 24th the receiver instituted bankruptcy proceedings against L. H. Beall and he was...
150 F.2d 67 (1945) ARGO v. COMMISSIONER OF INTERNAL REVENUE. No. 11276. Circuit Court of Appeals, Fifth Circuit. June 20, 1945. Writ of Certiorari Denied November 5, 1945. Douglas Arant, of Birmingham, Ala., and H. Cecil Kilpatrick, of Washington, D. C., for petitioner. Helen R. Carloss, Sewall Key, and Leonard Sarner, Sp. Assts. to the Atty. Gen., Samuel O. Clark, Jr., Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and Rollin H. Transue, Sp. Atty., Bureau of...
150 F.2d 621 (1945) BURTON-SUTTON OIL CO., Inc., v. COMMISSIONER OF INTERNAL REVENUE. COMMISSIONER OF INTERNAL REVENUE v. BURTON-SUTTON OIL CO., Inc. Nos. 11275, 11285. Circuit Court of Appeals, Fifth Circuit. July 6, 1945. Writ of Certiorari Denied October 15, 1945. *622 Norman F. Anderson, Elias R. Kaufman, and W. W. Thompson, all of Lake Charles, La., for petitioner. Bernard Chertcoff, Sewall Key, and J. Louis Monarch, Sp. Assts. to the Atty. Gen., Samuel O. Clark, Jr., Asst. Atty. Gen., and...
149 F.2d 359 (1945) FIREMEN'S MUT. INS. CO. v. APONAUG MFG. CO., Inc., et al. No. 11270. Circuit Court of Appeals, Fifth Circuit. May 11, 1945. *360 *361 Ross R. Barnett, Rufus Creekmore, and H. H. Creekmore, all of Jackson, Miss., for appellants. Ben F. Cameron and Lester E. Wills, both of Meridian, Miss., Japtha F. Barbour, Sr., of Yazoo City, Miss., and Toxey Hall and Lee D. Hall, both of Columbia, Miss., for appellees. Before SIBLEY, HUTCHESON, and LEE, Circuit Judges. SIBLEY, Circuit Judge....
