RANDOLPH LUMBER CO.

v.

HELVERING, COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By

• In re Rubin, 378 F.2d 104 (3d Cir. 1967)
  …t the time the petition was filed or anytime subsequent thereto. In the case of intangibles such as these routes, constructive possession usually follows ownership. In re Marsters, 101 F. 2d 365 (C.A.7, 1938), cert. denied sub nom. Herman v. Henley, 306 U.S. 663, 59 S.Ct. 788, 83 L.Ed. 1059 (1939) (and cases ■ cited). Of course ownership can only be determined from an in-depth examination of the relationship, contractual and otherwise, between the “driver-salesmen” and the debtor. If ownership is determin…
• In re Land Invs., Inc. v. Whyte, 544 F.2d 925 (7th Cir. 1976)
  …ices to confer summary jurisdiction on the bankruptcy court if the bankrupt was the legal owner of the intangible at the time of filing. As this court stated In re Marsters, 101 F. 2d 365, 367 (7th Cir. 1938), cert. denied sub nom. Herman v. Henley, 306 U.S. 663, 59 S.Ct. 788, 83 L.Ed. 1059 (1939): In the case of a tangible there can be a possession in fact as well as in legal theory; but in the case of an intangible, possession is a legal concept and is manifested only through recognition of legal consequ…