PACIFIC STATES SAVINGS & LOAN CO. ET AL.

v.

TREDE ET AL.

Citator

Cited By (11 total)

• Helene Curtis Indus., Inc. v. Layden, 233 F.2d 148 (2d Cir. 1956)
  …te ‘-invention’ so as to entitle the discoverer thereof to a monopoly. That objective, however useful the final result, can be achieved by ‘patient experiment’, see Wallace v. F. W. Woolworth Co., 2 Cir., 133 F. 2d 763, 764, certiorari denied 1943, 320 U.S. 739, 64 S.Ct. 40, 88 L.Ed. 438; no inventive genius is necessary. Rather, it is only where, other requisites being present, the patentee has found a point or points at which some result differing in kind—and not merely in degree— from the results achiev…
• Fid. Sav. & Loan Ass'n v. Fed. Home Loan Bank Bd., 689 F.2d 803 (9th Cir. 1982)
  …. 2d 286 (1935). Recognizing the legislature’s intent to provide a comprehensive plan for supervising state savings and loans, Trede v. Superior Court, 21 Cal.2d 630, 633-34, 134 P. 2d 745, cert. denied, Pacific States Savings & Loan Co. v. Trede, 320 U.S. 739, 64 S.Ct. 39, 88 L.Ed. 438 (1943), the California Supreme Court has found that the Commissioner has implied powers beyond the express provisions of the statutes substantially similar to those of a trustee of private property. See Evans I, 14 Cal.2d…
• N.Y. & Honduras Rosario Min. Co. v. Commissioner of Internal Revenue, 168 F.2d 745 (2d Cir. 1948)
  …laws and court decisions control the meaning of the words “income taxes” as used therein. Biddle v. Commissioner, 302 U.S. 573, 578, 579, 58 S.Ct. 379, 82 L.Ed. 431; Keasbey & Mattison Co. v. Rothensies, 3 Cir., 133 F. 2d 894, 897, certiorari denied 320 U.S. 739, 64 S.Ct. 39, 88 L.Ed. 438. Hence the ultimate question for determination -is whether the foreign tax is the substantial equivalent of an “income tax” as that term is understood in the United States. The Tax Court was of opinion that the taxes in q…

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