THOMPSON

v.

FALSTAFF BREWING CORP.

Citator

Cited By

• W. Coast Life INS. Co. v. Merced Irr. Dist., 114 F.2d 654 (9th Cir. 1940)
  …ement District No. One, 298 U.S. 513, 56 S.Ct. 892, 80 L.Ed. 1309, holding Section 80 of the Bankruptcy Act unconstitutional. We entered our memorandum decision on April 12, 1937 [Bekins v. Merced Irr. Dist., 9 Cir., 89 F. 2d 1002, certiorari denied 302 U.S. 709, 58 S.Ct. 30, 82 L.Ed. 548], reversing the decree of the District Court and remanding the cause with directions to dismiss. During the pendency of said proceedings in the Supreme Court, the District, on July 20, 1937, filed a petition in the Superi…
• Commissioner of Internal Revenue v. Sw. Consol. Corp., 119 F.2d 561 (5th Cir. 1941)
  …, holding there had been a tax exempt reorganization under the provisions of Sections 112 and 113 of .the Revenue Act of 1934, 26 U.S.C.A. Int.Rev.Acts, pages 692, 696;1 relying upon Commissioner v. Kitselman, 7 Cir., 89 F. 2d 458, certiorari denied 302 U.S. 709, [*563] 58 S.Ct. 29, 82 L.Ed. 548; Commissioner v. Newberry Lumber & Chemical Co., 6 Cir., 94 F. 2d 447, and various of its own decisions, in which it was held that the bondholders of an insolvent corporation, after default have a pecuniary interest…
• Commissioner of Internal Revenue v. Bondholders Comm., 118 F.2d 511 (9th Cir. 1941)
  …tence of a plan may well have been inferred by the Board. In holding that there was such a reorganization the Board of Tax Appeals re [*513] lied mainly upon Commissioner v. Kitselman, 7 Cir., 89 F. 2d 458, certiorari denied Kitselman v. Helvering, 302 U.S. 709, 58 S.Ct. 29, 82 L.Ed. 548, and Commissioner v. Newberry Lumber & Chemical Co., 6 Cir., 94 F. 2d 447. In the Kitselman and Newberry cases, as in the case at bar, the bondholders of an insolvent corporation, .upon the surrender and exchange of their…