HAMILTON GAS CO.

v.

HARPER ET AL.; HAMILTON GAS CO. V. WATTERS ET AL.

Citator

Cited By

• Kelly v. United States Steel Corp. & The Thew Shovel Co., 284 F.2d 850 (3d Cir. 1960)
  …Diamond Star Timber Corp., D.C.N.D.N.Y.1946, 64 F.Supp. 849. In re DeSoto Crude Oil Purchasing Corp., D.C.W.D.La.1940, 35 F.Supp. 1. Watters v. Hamilton Gas Co., D.C.S.D.W.Va., 10 F.Supp. 323, affirmed 4 Cir., 79 F. 2d 438, certiorari denied 1935, 296 U.S. 647, 56 S.Ct. 309, 80 L.Ed. 460. In re American & British Mfg. Corp., D.C.D.Conn.1924, 300 F. 839. In re Devonian Mineral Spring Co., D.C.N.D.Ohio 1920, 272 F. 527. In re Worcester Footwear Co., D.C.D.Mass.1918, 251 F. 760. In re San Antonio Land &…
• Guardian Inv. Corp. v. Phinney, 253 F.2d 326 (5th Cir. 1958)
  …202, 74 L.Ed. 538; David J. Joseph Co. v. Commissioner, 5 Cir, 1943, 136 F. 2d 410; Commissioner v. Brooklyn Radio Service Corporation, 2 Cir, 1935, 79 F. 2d 833; Noxon Chem. Prods. Co. v. Commissioner, 3 Cir, 1935, 78 F. 2d. 871, certiorari denied 296 U.S. 647, 56 S.Ct. 307, 80 L.Ed. 460. IV. This is not a case for roaming through the tax field. The problem before us is one of factual interpretation: Does the second mortgage note, as worded, create a definite, fixed, existing debt in the taxable years i…
• Wavalene N. Barnes v. Hon. Roger M. Whelan, 689 F.2d 193 (D.C. Cir. 1982)
  …ly in the context of corporate reorganizations, and generally referred to property owned by the corporation at the time of filing. See, e.g., Watters v. Hamilton Gas Co., 10 F.Supp. 323, 326 (S.D.W.Va.), aff’d, 79 F. 2d 428 (4th Cir.), cert. denied, 296 U.S. 647, 56 S.Ct. 307, 80 L.Ed. 460 (1935).20 We cannot say Congress intended to change the meaning of “principal assets” when it included that phrase in section 1472 and made it applicable to Chapter 13. Second, the construction urged by Montano would in…

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