BASS, ADMINISTRATRIX,

v.

DEHNER, EXECUTRIX

Citator

Cited By

• Dr. v. Devine, 242 F.2d 828 (6th Cir. 1957)
  …ate but refused to limit the new trial to the question of damages only. On the retrial the jury returned a verdict for the defendant. Bass v. Dehner, 10 Cir., 103 F. 2d 28, certiorari denied 308 U.S. 580, 60 S.Ct. 100, 84 L.Ed. 486, rehearing denied 308 U.S. 635, 60 S.Ct. 136, 84 L.Ed. 528. The question usually arises in tort actions, although it is not so restricted. Gasoline Products Co. v. Champlin Refining Co., supra, 283 U.S. 494, 500, 51 S.Ct. 513, 75 L.Ed. 1188. The present action is a tort action.…
• Gruver v. Commissioner of Internal Revenue, 142 F.2d 363 (4th Cir. 1944)
  …3; Gill v. Eagleton, 108 Neb. 179, 187 N.W. 871; Forsyth v. Alabama City, G. & R. Co., 207 Ala. 488, 93 So. 401; 33 C.J.S., Exchange of Property, § 1. In line with these authorities is Rogers v. Commissioner, 9 Cir., 103 F. 2d 790, certiorari denied 308 U.S. 635, 60 S.Ct. 135, 84 L.Ed. 528, where a transfer of property in extinguishment of a mortgage debt thereon was held to be a sale and it was said that a sale in the ordinary sense of the word is a transfer of property for a fixed price in money or its eq…
• Chicago Stock Yards Co. v. Commissioner of Internal Revenue, 129 F.2d 937 (1st Cir. 1942)
  …another purpose, but that there was a complete absence of the disapproved purpose.” R. L. Blaffer & Co. v. Commissioner, 37 B.T.A. 851, 856, affirmed 5 Cir., 103 F. 2d 487, certiorari denied 308 U.S. 576, 60 S.Ct. 91, 84 L.Ed. 483, rehearing denied 308 U.S. 635, 60 S.Ct. 135, 84 L.Ed. 528. See Williams Investment Co. v. United States, Ct. Cl. 1933, 3 F.Supp. 225, 232. Perhaps this is too strong a statement; but at least it is clear that § 104 would apply if in the totality of reasons which induced the con…