WALLING, ADMINISTRATOR,

v.

BLOCK

Citator

Cited By

• A. H. Phillips, Inc. v. Walling, 144 F.2d 102 (1st Cir. 1944)
  …state customers. The legislative policy of the Act as expressed in § 2 is not to be defeated by such artificial enlargement of two words used in an exemption clause”. The defendant in Walling v. Block, 9 Cir., 1943, 139 F. 2d 268, certiorari denied 321 U.S. 788, 64 S.Ct. 787, owned and operated a chain of fourteen retail shoe stores in Washington, three in Oregon and two in Idaho, and a central office and warehouse in Seattle. The court decided that the services rendered by the employees of the warehouse a…
• Fletcher v. Clark, 150 F.2d 239 (10th Cir. 1945)
  …s to property embarked in the undertaking, but the absence of that single indicia is not a conclusive factor under the terms of the Revenue Act, supra. Pennsylvania Co. for Insurances, Etc. v. United States, 3 Cir., 138 F. 2d 869, certiorari denied, 321 U.S. 788, 64 S.Ct. 787, 88 L.Ed. 1079. The trust instrument indicates clearly a purpose to form and maintain an association as a convenient medium for the promotion of business purposes and the sharing of gains. In a case of this kind, the purpose for which…
• McCOMB v. Goldblatt Bros., Inc., 166 F.2d 387 (7th Cir. 1948)
  …he Supreme Court there overruled three decisions, Walling v. Wiemann, 7 Cir., 138 F. 2d. 602, in which certiorari had previously been denied, 321 U.S. 785; Walling v. Block, 9 Cir., 139 F. 2d 268, in which also certiorari had previously been denied, 321 U.S. 788, 64 S.Ct. 787, 88 L.Ed. 1078; and Allesandro v. Smith, 6 Cir., 136 F. 2d 75, 149 A.L.R. 382, all of which had encouraged defendant’s contentions. Thus it will be seen that, in the unsettled state of the law prior to the Phillips decision, various c…