PENNSYLVANIA-READING SEASHORE LINES

v.

CAWMAN, ADMINISTRATRIX

Citator

Cited By

• Commissioner of Internal Revenue v. Fortney Oil Co., 125 F.2d 995 (6th Cir. 1942)
  …associated with the other assignees in the common enterprise. It does not appear that any comparable provision was present in Commissioner v. Horseshoe Lease Syndicate, 5 Cir., 110 F. 2d 748, certiorari denied Helvering v. Horseshoe Lease Syndicate, 311 U.S. 666, 61 S.Ct. 24, 85 L.Ed. 427, or Commissioner v. Rector & Davidson, 5 Cir., 111 F. 2d 332, certiorari denied Helvering v. Rector & Davidson, 311 U.S. 672, 61 S.Ct. 33, 85 L.Ed. 432, on which the respondents rely. It does appear that there was no arran…
• Ballester-Ripoll v. Court of Tax Appeals of Puerto RICO, 142 F.2d 11 (1st Cir. 1944)
  …esa and Scaevola look the same way. 9 Manresa, Commentarios al Código Civil Español, 4th Ed. 1930, pp. 571, 579. 22 Scaevola, Código Civil, page 236.” De la Torre v. National City Bank of New York, 1 Cir., 1940, 110 F. 2d 976, 978, certiorari denied 311 U.S. 666, 61 S.Ct. 24, 85 L.Ed. 428. We may reverse a judgment of the Supreme Court of Puerto Rico on a question of local law only if that judgment is “inescapably wrong”. Puerto Rico v. Rubert Hermanos Co., 1942, 315 U.S. 637, 62 S.Ct. 771, 86 L.Ed. 1081;…
• LEE v. Navarro Sav. Ass'n, 597 F.2d 421 (5th Cir. 1979)
  …sistently with their limited partner status under more liberal limited partnership acts, (footnotes included) Id. at 415 & nn. 179 & 180. . Cf. Commissioner of Internal Revenue v. Horseshoe Lease Syndicate, 5 Cir., 110 F. 2d 748, 749, cert. denied, 311 U.S. 666, 61 S.Ct. 24, 85 L.Ed. 427 (1940); see also Willowood Condominium Assn. v. HNC Realty Co., 5 Cir., 1976, 531 F. 2d 1249, a case involving a REIT where diversity jurisdiction was held to be proper. . The mere fact that legal title is vested in the tr…