MILLEN ET AL.

v.

MASSACHUSETTS; AND FABER V. SAME

Citator

Cited By

• United States v. Crummer, 151 F.2d 958 (10th Cir. 1945)
  …cumstance requisite in charging the mailing of the letter or other matter. Havener v. United States, supra; Rude v. United States, supra; Redmond v. United States, 1 Cir., 8 F. 2d 24; Wheeler v. United States, 9 Cir., 77 F. 2d 216, certiorari denied 295 U.S. 765, 55 S.Ct. 927, 79 L.Ed. 1707; Hass v. United States, 8 Cir., 93 F. 2d 427; United States v. Lowe, 7 Cir., 115 F. 2d 596, certiorari denied, 311 U.S. 717, 61 S.Ct. 441, 85 L.Ed. 466; Leche v. United States, 5 Cir., 118 F. 2d 246, certiorari denied 31…
• Walker v. Butterworth, 599 F.2d 1074 (1st Cir. 1979)
  …r’s dock. . As both courts noted, the Massachusetts Supreme Judicial Court had used similar reasoning in rejecting a nearly identical self-incrimination claim at a much earlier date. Commonwealth v. Millen, 289 Mass. 441, 194 N.E. 463 cert. denied, 295 U.S. 765, 55 S.Ct. 924, 79 L.Ed. 1706 (1935). The Millen case was decided long before Malloy v. Hogan, 378 U.S. 1, 84 S.Ct. 1489, 12 L.Ed.2d 653 (1964) applied fifth amendment principles to the states. Thus, Millen should carry little, if any, precedential w…
• Mountain Producers Corp. v. Commissioner of Internal Revenue, 92 F.2d 78 (10th Cir. 1937)
  …te. Helvering v. Atlas Life Ins. Co. (C.C.A. 10) 78 F.(2d) 166; Hobart Iron Co. v. Commissioner (C.C.A. 6) 83 F.(2d) 25, certiorari denied 299 U.S. 543, 57 S.Ct. 26, 81 L.Ed. 400; Wanless Iron Co. v. Commissioner (C.C.A.8) 75 F.(2d) 779 Cert. denied 295 U.S. 765, 55 S.Ct. 924, 79 L.Ed. 1706. Here the Associated Oil Company had no direct contractual relation with the state. Its right under the contracts with the Midwest Oil Company was to share in the net proceeds of the lease. The tax was laid upon the Ass…