DANTE, EXECUTOR,

v.

TAIT, COLLECTOR OF INTERNAL REVENUE

Citator

Cited By

• Stone v. Eacho. In re TIP TOP Tailors, Inc., 127 F.2d 284 (4th Cir. 1942)
  …ld by such a subsidiary. Hamilton Ridge Lumber Sales Corp. v. Wilson, 4 Cir., 25 F. 2d 592; Trustees System Co. of Penn [*289] sylvania v. Payne, 3 Cir., 65 F. 2d 103, 105; Commerce Trust Co. v. Woodbury, 8 Cir., 77 F. 2d 478, 487, certiorari denied 296 U.S. 614, 56 S.Ct. 134, 80 L.Ed. 435; Henry v. Dolley, 10 Cir., 99 F. 2d 94, 97; Fish v. East, 10 Cir., 114 F. 2d 177, 191; Darling Stores Corp. v. Young Realty Co., 8 Cir., 121 F. 2d 112, certiorari denied 62 S.Ct. 111, 86 L.Ed.-; In re Eilers Music House,…
• Chem. Bank NEW York Tr. Co. for Bondholders v. Kheel, 369 F.2d 845 (2d Cir. 1966)
  …the subsidiary’s bank account after the parent’s petition was filed, thereby triggering a set-off that would have been unavailable if the parent had retained the funds. In contrast Commerce Trust Co. v. Woodbury, 77 F. 2d 478 (8 Cir.), cert. denied, 296 U.S. 614, 56 S.Ct. 134, 80 L.Ed. 435 (1935), held that a court of equity will protect the rights of a creditor who relied on the credit of a subsidiary although the subsidiary was “[merely] an agency or department of the [parent].” While such considerations…
• Sportwear Hosiery Mills v. Commissioner of Internal Revenue, 129 F.2d 376 (3d Cir. 1942)
  …1940, 111 F. 2d 593, certiorari denied 1940, 311 U.S. 680, 01 S.Ct. 49, 85 L.Ed. 438; H. Levine & Bros., Inc., v. Commissioner of Internal Revenue, 7 Cir., 1939, 101 F. 2d 391; Smith v. Russell, 8 Cir., 1935, 76 F. 2d 91, 93, certiorari denied 1935, 296 U.S. 614, 56 S.Ct. 135, 80 L.Ed. 436; A. David Co. v. Grissom, 4 Cir., 1933, 64 F. 2d 279; Am-Plus Storage Battery Co. v. Commissioner of Internal Revenue, 7 Cir., 1929, 35 F. 2d 167; Twin City Tile & Marble Co. v. Commissioner of Internal Revenue, 8 Cir., 1…