ALLEN, TRUSTEE,

v.

UNION TRANSFER CO., DOING BUSINESS AS UNION FREIGHTWAYS

Citator

Cited By

• IRA S. Bushey & Sons, Inc. v. United States, 398 F.2d 167 (2d Cir. 1968)
  …26, 13 L.Ed.2d 963 (1965), but see also 388 F. 2d 821 (2 Cir. 1968). Consequently, we can no longer accept our past decisions that have refused to move beyond the Nelson rule, Brailas v. Shepard S.S. Co., 152 F. 2d 849 (2d Cir. 1945), cert. denied, 327 U.S. 807, 66 S.Ct. 970, 90 L.Ed. 1032 (1946) ; Kable v. United States, 169 F. 2d 90, 92 (2 Cir. 1948),8 since they do not accord with modern understanding as to when it is fair for an enterprise to disclaim the actions of its employees. One can readily thin…
• Elise Civil v. Waterman S.S. Corp., 217 F.2d 94 (2d Cir. 1954)
  …443, 74 L.Ed. 1086; Nelson v. American-West African Line, 2 Cir., 86 F. 2d 730, certiorari denied American-West African Line v. Nelson, 300 U.S. 665, 57 S.Ct. 509, 81 L.Ed. 873; Brailas v. Shepard S. S. Co., 2 Cir., 152 F. 2d 849, certiorari denied 327 U.S. 807, 66 S.Ct. 970, 90 L.Ed. 1032; Pittsburgh S. S. Co. v. Scott, 6 Cir., 159 F. 2d 373. There was ample evidence that this assault was disciplinary in nature. Williams himself testified that as Syville’s superior officer he had complained only of Syvill…
• Gravois Planing Mill Co. v. Commissioner OF Internal Revenue, 299 F.2d 199 (8th Cir. 1962)
  …contraction of the corporate activity has been held not to be an essential element of a § 115 (i) partial liquidation. Sheehan v. Dana, 8 Cir., 1947, 163 E.2d 316, 319, 173 A.L.R. 684; Stern v. Harrison, 7 Cir., 1945, 152 F. 2d 321, 324, cert. den. 327 U.S. 807, 66 S.Ct. 967, 90 L.Ed. 1031; Dill Manufacturing Co., supra, 39 B.T.A. 1023, 1030; Hamilton Allport, 1944, 4 T.C. 401, 403; Union Starch & Refining Co., supra, 31 T.C. 1041, 1045-1046. As some of these eases correctly point out, § 115 (i) is primari…