WELLS LAMONT CORP.

v.

BOWLES, PRICE ADMINISTRATOR, ET AL.

Citator

Cited By

• Lake v. Cameron, 364 F.2d 657 (D.C. Cir. 1966)
  ….D.C. 247, 250, 243 F. 2d 825, 828 (1957) ; DeMarcos v. Overholser, 78 U.S.App.D.C. 131, 137 F. 2d 698, cert. denied, 320 U.S. 785, 64 S.Ct. 157, 88 L.Ed. 472 (1943); Overholser v. Treibly, 79 U.S.App.D.C. 389, 392, 147 F. 2d 705, 708, cert. denied, 326 U.S. 730, 66 S.Ct. 38, 90 L.Ed. 434 (1945). The commitment judge in the present case rightly said: “This is not strictly an adversary proceeding and, as a consequence, there is no argument made to the jury * * *. [This proceeding] makes absolutely certain th…
• Clark v. Universal Builders, Inc., 501 F.2d 324 (7th Cir. 1974)
  …es “may be disregarded in exceptional situations where it otherwise would present an obstacle to the due protection or enforcement of public or private rights.” Ohio Tank Car Co. v. Keith Ry. Equip. Co., 148 F. 2d 4, 6 (7th Cir. 1945), cert. denied, 326 U.S. 730, 66 S.Ct. 38, 90 L.Ed. 434 (1945). In situations such as here, where common ownership and management exists, corporate formalities must not be rigidly adhered to when inquiry is made of civil rights violations. Accordingly, the objection raised by…

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• United States v. Land, 303 F.2d 170 (5th Cir. 1962)
  …he property during his life, the option or contract price will not control the evaluation for estate tax purposes. See Estate of Giannini, 1943, 2 T.C. 1160, 1176-80, aff’d without discussion of this point, 9 Cir., 1945, 148 F. 2d 285, cert. denied, 326 U.S. 730, 66 S.Ct. 38, 90 L.Ed. 434. This rule is based, however, on an entirely different foundation: when a decedent retains complete freedom to prevent the property being subjected to a restriction or contingency his inaction constitutes a passive transf…