MAYNARD, ADMINISTRATOR,
v.
ELLIOTT, TRUSTEE; VARNEY V. SAME; SMITH ET AL. V. SAME; AND RUTHERFORD V. SAME

U.S. | 1930-10-13
Nos. 239; No. 240; No. 241; No. 242
282 U.S. 822 Supreme Court of the United States (1930) Positive Treatment
Cited by 3 cases

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  • Maynard v. Elliott in Bankruptcy, 283 U.S. 273 (U.S. 1931)
    …ity with respect to each of the endorsements was not a provable claim, because contingent, and gave judgment accordingly, 40 F. (2d) 17, following its earlier decision in First National Bank v. Elliott, 19 F. (2d) 426. This Court granted certiorari, 282 U. S. 822, to resolve the conflict between the decision below and those of other circuit courts of appeals, in Moch v. Market Street National Bank, 107 Fed. 897 (C. C. A. 3rd), and in In re Semmer Glass Co., 135 Fed. 77 (C. C. A. 2d), appeal dismissed, 203 U.…
  • …itioner, so far as it had insured such an increase in value, was not entitled to participate in the recovery, since participation would amount to the assertion of a right of recovery which the insured did not possess. This Court granted certiorari, 282 U. S. 822, on a petition setting up, as grounds for the writ, the importance of the question and an alleged conflict between the decision [*287] below and that of the Court of Appeals for the Ninth Circuit in Brown v. Merchants Marine Ins. Co., 152 Fed. 411.…
  • McDONNELL v. United States, 59 F.2d 290 (Ct. Cl. 1932)
    …• Tiro Commissioner was not required to compute the tax of the partnership under the special relief provision, and had he declined to do so, neither the partnership nor the plaintiff would have had any legal right to complain. Maas v. United States, 282 U. S. 822, 51 S. Ct. 33, 75 L. Ed. 734. Any adjustment in tho profits tax liability of tho partnership necessitated a corresponding adjustment in the distributive interests of the partners, a,nd a. reduction of partnership income increased tho taxable income…

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