KOPKE ET AL.
v.
ILLINOIS

U.S. | 1941-10-13
No. 246
314 U.S. 646 Supreme Court of the United States (1941) Positive Treatment
Cited by 3 cases

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  • …onprofit cooperative associations have been held to be “doing business” in a variety of situations. For purposes of taxation: Maryland & Virginia Milk Producers’ Ass’n, Inc., v. District of Columbia, 73 App.D.C. 399, 119 F. 2d 787, certiorari denied 314 U.S. 646, 62 S.Ct. 87, 86 L.Ed. —; Hazen v. National Rifle Ass’n, 69 App.D.C. 339, 347, 101 F. 2d 432, 440; Memphis Chamber of Commerce v. City of Memphis, 144 Tenn. 291, 296, 297, 232 S.W. 73, 74; Sears, Roebuck & Co. Employees’ Savings & Profit-Sharing Pen…
  • …9, 62 S.Ct. 113, 86 L.Ed. 528; City of New York v. Johnson, 2 Cir., 137 F. 2d 163; Golin v. Florence Trading Corp., 2 Cir., 128 F. 2d 431; In re Parkway Knitting Mills, 2 Cir., 119 F. 2d 605, 607, certiorari denied Elstelnat Holding Corp. v. Palmer, 314 U.S. 646, 62 S.Ct. 89, 86 L.Ed. 519; Lockhart v. Garden City Bank & Trust Co., 2 Cir., 116 F. 2d 658, 662; see generally 4 Collier on Bankruptcy, 14th Ed. 1942, 1280, 1281, 1294-1298. We conclude that the referee and the district court erred in holding this…
  • Schilling v. Rockmore, 141 F.2d 643 (2d Cir. 1944)
    …st of the mortgagee in the mortgaged property.” Numerous authorities have stressed the necessity of construing the statute strictly. In re Parkway Knitting Mills, Inc., 2 Cir., 119 F. 2d 605, 606, certiorari denied Elstelnat Holding Corp. v. Palmer, 314 U.S. 646, 62 S.Ct. 89, 86 L.Ed. 519, and cases there cited. A strict construction requires the appellant to disclose tlie interest of the Wek Sales Company for his “real interest” in the mortgaged property was certainly materially altered by his assignment.…

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