DEVEREAUX

v.

BELSEY

Citator

Cited By

• Michelsen v. Penney, 135 F.2d 409 (2d Cir. 1943)
  …uring obligations, rather than as a mere excess of liabilities over assets. McDonald v. Chemical Nat. Bank, 174 U.S. 610, 19 S.Ct. 787, 43 L.Ed. 1106; Nelson v. Lewis, 2 Cir., 73 F. 2d 521; Aycock v. Bradbury, 10 Cir., 77 F. 2d 14, certiorari denied 296 U.S. 589, 56 S.Ct. 101, 80 L.Ed. 416; Willing v. Eveloff, 3 Cir., 94 F. 2d 344, certiorari denied 305 U.S. 611, 59 S.Ct. 70, 83 L.Ed. 389; Prentiss v. Chandler, 9 Cir., 85 F. 2d 733, certiorari denied 300 U.S. 654, 57 S.Ct. 431, 81 L.Ed. 864; Kullman & Co. v…
• Helms v. Holmes, 129 F.2d 263 (4th Cir. 1942)
  …Loan & Savings Association, 49 Ga.App. 199, 174 S.E. 647. For a State Court is bound to take notice of a discharge only when properly and seasonably pleaded by the bankrupt. In re Devereaux, D.C., 76 F. 2d 522, certiorari denied Devereaux v. Belsey, 296 U.S. 589, 56 S.Ct. 100, 80 L.Ed. 416. We are not unmindful of a recent line of Federal cases alleviating the harsh rule of In re Boardway. The trend is aptly illustrated by Holmes v. Rowe, 9 Cir., 97 F. 2d 537, 539: “A review of the decisions discloses tha…
• R. J. Reynolds Tobacco Co. v. Commissioner of Internal Revenue, 97 F.2d 302 (4th Cir. 1938)
  …on, and a weighty one, against it.” See, also, Commissioner v. Boca Ceiga Development Co., 3 Cir., 66 F. 2d 1004; Allyne-Zerk Co. v. Commissioner, 6 Cir., 1936, 83 F. 2d 525; Dorsey Co. v. Commissioner, 5 Cir., 1935, 76 F. 2d 339, certiorari denied 296 U.S. 589, 56 S.Ct. 101, 80 L.Ed. 416; Burnet v. Riggs Nat. Bank, 4 Cir., 1932, 57 F. 2d 980. See, also, the comment on Taxability of Transactions by a Corporation in Its Own Stock, 47 Yale L.J. 111. It is manifest that the decision of the court in S. A. Woo…