SHEPARD

v.

COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By

• Passwaters v. Gen. Motors Corp., 454 F.2d 1270 (8th Cir. 1972)
  …le care in the manufacture of an automobile. . . .” (Emphasis ours.) Hudson v. Moonier, 94 F. 2d 132, 136-137 (8 Cir. 1938), rev’d on other grounds, 304 U.S. 397, 58 S.Ct. 954, 82 L.Ed. 1422, on remand, 102 F. 2d 96, 100 (8 Cir. 1939), cert, denied, 307 U.S. 639, 59 S. Ct. 1037, 83 L.Ed. 1520. And as we more recently observed: “We can perceive of no significant difference in imposing a common law duty of a reasonable standard of care in design the same as in construction.” Larsen v. General Motors Corp., s…
• Anglen v. Braniff Airways, Inc., 237 F.2d 736 (8th Cir. 1956)
  …es of repair, owes the contractor and his employees the duty to use due care in that regard, and is liable to an employee of the contractor for neglect of that duty, resulting in injury. Hudson v. Moonier, 8 Cir., 102 F. 2d 96, 99, certiorari denied 307 U.S. 639, 59 S.Ct. 1037, 83 L.Ed. 1520. So far as we are advised, the law as stated by this Court in the Moonier case is still the law of Missouri. The case was cited by the Supreme Court of Missouri in Blankenship v. St. Joseph Fuel Oil & Mfg. Co., 360 Mo.…
• United States v. Nelle A. Hoper, 242 F.2d 468 (7th Cir. 1957)
  …tates v. Bess, D.C.N.J., 134 F.Supp. 467. Liability at law exists where, for example, the transferee agrees to pay the obligations of the taxpayer-transferor. See Shepard v. Commissioner of Internal Revenue, 7 Cir., 101 F. 2d 595, certiorari denied 307 U.S. 639, 59 S.Ct. 1037, 83 L.Ed. 1520. In this latter situation, however, it is not necessary that there be a showing of the insolvency of the taxpayer-transferor. See Helvering v. Wheeling Mold & Foundry Co., 4 Cir., 71 F. 2d 749; American Equitable Assur…