DALLAS

v.

GARDNER, TRUSTEE

Citator

Cited By (11 total)

• Perry v. Shaw, 152 Fla. 765 (Fla. 1942)
  …Mutual obligations and stipulations of contracts are the basis of the rule and do not apply to mere promises to pay money. See 12 Am. Jury. par. 394, p. 973; Brimmer v. Union Oil Co., 81 Fed. (2nd) 437, 105 A.L.R. 454; Writ of certiorari denied, see 298 U.S. 668, 80 L. Ed. 1391, 56 Sup. Ct. 883. A dissolution of a corporation has been described as that condition of law and fact which ends the capacity of the body corporate to act as such and necessitates a liquidation and extinguishment of all legal relati…
• Parev Prods. Co., Inc. v. I. Rokeach & Sons, Inc., 124 F.2d 147 (2d Cir. 1941)
  …y if it was clearly “intended” by the parties, or whether such a covenant can rest on principles of equity. Expressions can be found which insist on “intention,” Brimmer v. Union Oil Co., 10 Cir., 81 F. 2d 437, 440, 105 A.L.R. 454, certiorari denied 298 U.S. 668, 56 S.Ct. 833, 80 L.Ed. 1391; which seem to combine both a requirement of “intention” and of “equity and justice,” Macloon v. Vitagraph, Inc., 2 Cir., 30 F. 2d 634, 636; and which by-pass “intention” and rely solely on equity. Dermott v. State, 99 N…
• United States v. Cummins Distilleries Corp., 166 F.2d 17 (6th Cir. 1948)
  …d as property of the taxpayer corporation, subject to its debt and handled by the dominant group as agent-of the taxpayer. The distribution was not a distribution in kind. Whitney Realty Co., v. Commissioner, 6 Cir., 80 F. 2d 429, certiorari denied, 298 U.S. 668, 56 S.Ct. 834, 80 L.Ed. 1392; Hellebush v. Commissioner, supra. The gain from the sale was therefore taxable to the .corporation.…