GENERAL TALKING PICTURES CORP. ET AL.

v.

STANLEY CO.

Citator

Cited By (12 total)

• United States v. Postal, 589 F.2d 862 (4th Cir. 1979)
  …st), 19 U.S.C. § 1581 (1976) (providing for boardings and searches within customs waters), and 19 U.S.C. § 1586 (1976) (imposing penalties for unloading or transshipment within customs waters). . The Metmuzel, 49 F. 2d 368 (4th Cir.), cert. denied, 283 U.S. 866, 51 S.Ct. 657, 75 L.Ed. 1470 (1931); The Cherie, 13 F. 2d 992 (1st Cir. 1926); The Henry L. Marshall, 292 F. 486 (2d Cir. 1923); United States v. Bengochea, 279 F. 537 (5th Cir. 1922); The Amaranth, 35 F. 2d 872 (S.D.N.Y.1929); The Mistinguette, 14…
• United States v. Sawyer, 347 F.2d 372 (4th Cir. 1965)
  …, he did not exceed the bounds of propriety. As an advocate he could hardly be expected to make an argument without indicating to the jury that in his view the case had been proven. Myers v. United States, 49 F. 2d 230 (4th Cir. 1931), cert. denied, 283 U.S. 866, 51 S.Ct. 657, 75 L.Ed. 1470 (1931). His comments were based entirely on the testimony, and he did not undertake to add an element of personal vouching or suggest, as prosecutors did in the cases the defendant cites, that he knew of important facts…
• Commissioner of Internal Revenue v. John Thatcher & SON, 76 F.2d 900 (2d Cir. 1935)
  …to claim a permissible deduction cannot be rectified by permitting it to be taken in a later year. See United States v. Ludey, 274 U. S. 295, 304, 47 S. Ct. 608, 71 L. Ed. 1054; Darling v. Commissioner, 49 F.(2d) 111, 113 (C. C. A. 4), cert. denied 283 U. S. 866, 51 S. Ct. 657, 75 L. Ed. 1470. The fact that the taxpayer expended some $63,000 in excess of what it received for completing the work of the defaulting subcontractors reduced its taxable income for the years when the expenditures were made. Had it…