BROWN SHOE CO.

v.

CARNS, TRUSTEE

Citator

Cited By

• McCarthy Co. v. Commissioner of Internal Revenue, 80 F.2d 618 (9th Cir. 1935)
  …1, 684, 685, affirmed 55 F.(2d) 229 (C.C.A.3) ; Sabin v. United States (Ct.Cl.) 44 F.(2d) 70, 77; Atlas Securities Co. v. Commissioner (C.C.A.8) 58 F.(2d) 214, 215; Crucible Steel Casting Co. v. Commissioner (C.C.A.7) 66 F.(2d) 82, certiorari denied 290 U.S. 695, 54 S.Ct. 131, 78 L.Ed. 598. We hold, therefore, that the waiver of February 1, 1929, was valid; that it extended the time for not only “assessment,” but also “determination” of the tax until December 31, 1929; and that, therefore, the respondent’s…
• Emp'rs Mut. Cas. Co. v. George W. Hinshaw in Bankr. for Collins & Kiser Constr. Co., 309 F.2d 806 (8th Cir. 1962)
  …have acquired had he conducted such an investigation.” Collier on Bankruptcy, Yol. 3, pp. 996-997, and cases cited. (Par. added.) Paraphrasing what Judge San-born of this Court said in Brown Shoe Co. v. Carns, 8 Cir., 65 F. 2d 294, 297, cert. den. 290 U.S. 695, 54 S.Ct. 130, 78 L.Ed. 598, where evidence of “reasonable cause to believe” a debtor was insolvent was the issue: There was, perhaps, no direct evidence that on December 3, 1958, appellant knew that the liabilities of this debtor exceeded it assets…
• In re Chicago v. Fleming, 155 F.2d 889 (7th Cir. 1946)
  …., 248 F. 112. This is the trend of decisions generally. Mortgage Loan Co. v. Livingston, 8 Cir., 45 F. 2d 28; In re Wakey, 7 Cir., 50 F. 2d, 429, 869, 75 A.L.R., 1521.” Associated Co. v. Greenhut, 3 Cir., 66 F. 2d 428, writ of certiorari denied in 290 U.S. 695, 696, 54 S.Ct. 131, 78 L.Ed. 598. And when liens are of different dignity, claims of a higher rank will be paid in full with interest during receivership, even though no assets are available to pay those of lower grade. Board of Com’rs v. Bernardin…