PORTER-WADLEY LUMBER CO. ET AL.

v.

BAILEY; AND SAME V. PRUITT

Citator

Cited By (15 total)

• United States v. Price, 288 F.2d 448 (4th Cir. 1961)
  …45 U.S.C.A. § 51 et seq., the courts have uniformly held that the retirement benefits could not be considered in calculating damages. See: McCarthy v. Palmer, D.C.E.D.N.Y.1939, 29 F.Supp. 585, affirmed 2 Cir., 1940, 113 F. 2d 721, certiorari denied 311 U.S. 680, 61 S.Ct. 50, 85 L.Ed. 438; New York, New Haven & Hartford R. Co., v. Leary, 1 Cir., 1953, 204 F. 2d 461; Sinovich v. Erie Railroad Company 3 Cir., 1956, 230 F. 2d 658; Hetrick v. Reading Co., D.C.D.N.J.1941, 39 F.Supp. 22. State courts dealing wit…
• Miles-Conley Co., Inc. v. Commissioner of Internal Revenue, 173 F.2d 958 (4th Cir. 1949)
  …f profits may not be passed off as payment of compensation. Ecco High Frequency Corp. v. Commissioner, supra; Commercial Iron Works v. Commissioner, 5 Cir., 166 F. 2d 221; Long Island Drug Co. v. Commissioner, 2 Cir., 111 F. 2d 593 certiorari denied 311 U.S. 680, 61 S.Ct. 49, 85 L.Ed. 438. There is nothing in the present record to indicate that Taxpayer ever paid a dividend, and Taxpayer’s income tax returns show positively that no dividends were paid for the years 1938 to 1944 although substantial sums wer…
• New York v. Leary, 204 F.2d 461 (1st Cir. 1953)
  …--social legislation are not directly attributable to the contributions of the employer, so they cannot be considered in mitigation of the damages caused by the employer. See McCarthy v. Palmer, 2 Cir., 1940, 113 F. 2d 721, certi-orari denied, 1940, 311 U.S. 680, 61 S.Ct. 50, 85 L.Ed. 438. Thus, the appellant’s argument falls under the familiar principle that payments received by a plaintiff from a collateral source are not in mitigation of damages. See Comment, 38 Mich.L.Rev. 1073 (1940). The trial judge…