WILSON MILLING CO.

v.

COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By (11 total)

• Equal Emp. Opportunity Comm'n v. Safeway Stores, Inc., 611 F.2d 795 (10th Cir. 1979)
  …. We held there that a court should adopt an interpretation which renders the judgment “more reasonable, effective, and conclusive.” Id. at 23 (quoting Pen-Ken Gas & Oil Corp. v. Warfield Natural Gas Co., 137 F. 2d 871 (6th Cir. 1943), cert. denied, 320 U.S. 800, 64 S.Ct. 431, 88 L.Ed. 483 (1944)). The district court’s interpretation of the seniority provisions of this consent decree was reasonable in light of the language and purpose of the decree.3 The interpretation thus becomes pari materia with the de…
• Grant v. United States, 291 F.2d 746 (9th Cir. 1961)
  …avoid appeal. The insufficiency of the evidence, not having been raised below, cannot be raised for the first time on appeal. Cellino v. United States, 9 Cir., 1960, 276 F. 2d 941; Wayne v. United States, 8 Cir., 1943, 138 F. 2d 1, certiorari denied 320 U.S. 800, 64 S.Ct. 429, 88 L.Ed. 483; Silva v. United States, 9 Cir., 1929, 35 F. 2d 598, rehearing denied 38 F. 2d 465, certiorari denied 281 U.S. 751, 50 S.Ct. 354, 74 L.Ed. 1162. The same rule of law applies to the defense of entrapment. No instructions…
• Blackhawk Heating & Plumbing Co. v. Driver, 433 F.2d 1137 (D.C. Cir. 1970)
  …he cause of action alleged in his complaint, or if a defendant, that he has a ground of de-. fense fairly arguable and of a substantial character. Pen-Ken Gas & Oil Corp. v. Warfield Natural Gas Co., 137 F. 2d 871, 877 (6th Cir. 1943), cert. denied, 320 U.S. 800, 64 S.Ct. 431, 88 L.Ed. 483 (1944). It being clear that plaintiff in this case had the opportunity to show that his claims were of a non-frivolous nature, we are inclined to enter summary judgment in favor of defendants. We will not do this because…