ALUMINUM COMPANY OF AMERICA

v.

COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By (12 total)

• Mikus v. United States, 433 F.2d 719 (2d Cir. 1970)
  …t’s contention on this point is without merit. We are satisfied that Mrs. McMahon’s testimony adequately made out the requisite elements for authenticating the film, see Kortz v. Guardian Life Ins. Co., 144 F. 2d 676, 679 (10th Cir.), cert. denied, 323 U.S. 728, 65 S.Ct. 63, 89 L.Ed. 584 (1944), and that the trial court was within its discretion in allowing the film into evidence. Appellant asserts that his constitutional privilege against self-incrimination was violated when, on two occasions, during the…
• Bergeron v. Mansour, 152 F.2d 27 (1st Cir. 1945)
  …will not consider questions which have not been raised and tried in the trial court. LeTulle v. Scofield, 1940, 308 U.S. 415, 421, 60 S.Ct. 313, 84 L.Ed. 355; Kortz v. Guardian Life Insurance Co., 10 Cir., 1944, 144 F. 2d 676, 679, certiorari denied 323 U.S. 728, 65 S.Ct. 63. Occasionally appellate courts have considered questions not raised in the.trial court in order to prevent a miscarriage of justice. See Hormel v. Helvering, 1941, 312 U.S. 552, 61 S.Ct. 719, 85 L.Ed. 1037; Sulzbacher v. Continental Ca…
• Am. Bank OF Wage Claims v. Registry OF the Dist. Court OF Guam, 431 F.2d 1215 (9th Cir. 1970)
  …Martin v. The Bud, 172 F. 2d 295, 296-297 (9 Cir. 1949) (vessel removed from territorial jurisdiction of court); Parks v. B. F. Leaman & Sons, Inc., 279 F. 2d 529 (5 Cir. 1960) (same); see also The Manuel Arnus, 141 F. 2d 585 (5 Cir.), cert. denied, 323 U.S. 728, 65 S.Ct. 63, 89 L.Ed. 584 (1944) (vessel released from seizure); The Denny, 127 F. 2d 404 (3 Cir. 1942) (vessel removed from territorial jurisdiction of court); Canal Street Works, Inc. v. One Drag Line Dredge, 48 F. 2d 212 (5 Cir.), cert. denied,…