FIRST NATIONAL BANK ET AL.

v.

SCOFIELD, COLLECTOR OF INTERNAL REVENUE

Citator

Cited By

• Skinner v. United States Steel Corp., 233 F.2d 762 (5th Cir. 1956)
  …s product from wholesalers and other retailers who purchased direct from the manufacturer. A direct relationship existed between manufacturer and retailer. Elizabeth Arden, Inc., v. Federal Trade Comm., 2 Cir., 1946, 156 F. 2d 132, certiorari denied 331 U.S. 806, 67 S.Ct. 1189, 91 L.Ed. 1828. Here the appellant complains that the store of appellee’s wholly owned subsidiary is permitted to take assignments of wages which appellee will honor to cover merchandise purchases and that such privilege is denied to…
• Sun Cosm. Shoppe, Inc. v. Elizabeth Arden Sales Corp., 178 F.2d 150 (2d Cir. 1949)
  …SWAN, Circuit Judge. I concur only because I feel constrained to follow this court’s decision in Elizabeth Arden, Inc. v. Federal Trade Commission, 2 Cir., 156 F. 2d 132, certiorari denied 331 U.S. 806, 67 S.Ct. 1189, 91 L.Ed. 1828. Were the question open I would give the statute, section 13(e), a more restrictive reading and would hold that the forbidden “discrimination” must not only favor an interstate purchaser but must harm an in [*154] terst…
• Kirby v. P. R. Mallory & Co., Inc., 489 F.2d 904 (7th Cir. 1973)
  …therefore feel compelled to interpolate into § 2(e) the prerequisite of directly competing purchasers had this not previously been established by judicial doctrine. Elizabeth [*910] Arden, Inc. v. F. T. C., 156 F. 2d 132 (2d Cir. 1946), cert, den., 331 U.S. 806, 67 S.Ct. 1189, 91 L.Ed. 1828 (1947); F. T. C. v. Simplicity Pattern Co., supra, at 62-63 of 360 U.S., 79 S.Ct. 1005. This court has expressly held, “For [§ 2(e)] to be applicable, the favored customers must be competitors of the [disfavored] plai…