CHANNELL, EXECUTRIX,

v.

SAMPSON

Citator

Cited By (42 total)

• Ross v. Commissioner of Internal Revenue, 169 F.2d 483 (1st Cir. 1948)
  …hus, taxpayers have been bound by an election under § 44(b) of the Code to return income from a sale on the installment basis rather than the cash basis. Portland Oil Co. v. Commis [*494] sioner, 1 Cir., 1940, 109 F. 2d 479, certiorari denied, 1940, 310 U.S. 650, 60 S. Ct. 1100, 84 L.Ed. 1416; Commissioner v. Moore, 10 Cir., 1931, 48 F. 2d 526, certiorari denied, 1931, 284 U.S. 620, 52 S.Ct. 8, 76 L.Ed. 528; cf. Freeman v. United States, 3 Cir., 1934, 71 F. 2d 969, certiorari denied 1934, 293 U.S. 621, 55 S…
• Pearson v. Ne. Airlines, Inc., 309 F.2d 553 (2d Cir. 1962)
  …equally override the Massachusetts limit on recovery when it did not have the contacts that it had in Kilberg or here. In this field of law also, there may be a “twilight zone”, see Sampson v. Channel, 110 F. 2d 754, 756-757 (1 Cir.), cert. denied, 310 U.S. 650, 60 S.Ct. 1099, 84 L.Ed. 1415 (1940) ; D’Onofrio Construction Co. v. Recon Co., 255 F. 2d 904, 910 (1 Cir., 1958); Iovino v. Waterson, 274 F. 2d 41, 48 (2 Cir., 1959), cert. denied, 362 U.S. 949, 80 S.Ct. 860, 4 L.Ed.2d 867 (1960), where a determina…
• Franke v. Wiltschek, 209 F.2d 493 (2d Cir. 1953)
  …s own rule it appears that we are bound; for a local rule which itself holds a legal principle to be procedural may for us be binding as substantive. Sampson v. Channell, 1 Cir., 110 F. 2d 754, 128 A. L.R. 394, certiorari denied Channell v. Sampson, 310 U.S. 650, 60 S.Ct. 1099, 84 L.Ed. 1415, as approved in Palmer v. Hoffman, 318 U.S. 109, 63 S.Ct. 477, 87 L.Ed. 645, 144 A.L.R. 719. It would appear, therefore, that New York law governs on this point. But the question'remains largely academic; for the only…