HUMPHREY ET AL.

v.

COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By

• Carlos and Jacqueline Marcello v. Commissioner OF Internal Revenue, 380 F.2d 499 (5th Cir. 1967)
  …935, 77 F. 2d 35, 38; Gouldman v. Commissioner of Internal Revenue, 4 Cir. 1948, 165 F. 2d 686, 690. See Rules of Practice, Tax Court Rule 32, 26 U.S.C.A. . Humphrey’s Estate v. Commissioner of Internal Revenue, 5 Cir. 1947, 162 F. 2d 1, cert. den., 332 U.S. 817, 68 S.Ct. 157, 92 L.Ed. 394; Tehan v. C. I. R., 7 Cir. 1961, 295 F. 2d 895; Cf. William S. Blomely, Jr., T.C.Memo 1964-84. . Welch v. Helvering, 1933, 290 U.S. 111, 54 S.Ct. 8, 78 L.Ed. 212; Wickwire v. Reinecke, 1927, 275 U.S. 101, 48 S.Ct. 43, 72…
• LA Salle St. Press, Inc. v. McCORMICK & Henderson, Inc., 445 F.2d 84 (7th Cir. 1971)
  …ses. Absent showing of abuse, the court’s action may not be overturned by this court. Fisher v. Hartford Accident & Indemnity Company, 329 F. 2d 352, 354 (7 Cir. 1964); Arrow Petroleum Co. v. Johnston, 162 F. 2d 269, 275 (7 Cir. 1947), cert. denied, 332 U.S. 817, 68 S.Ct. 158, 92 L.Ed. 394 (1947). Defendant’s contention here that the patent is unenforcible because of “fraud” by plaintiff on the Patent Office is not properly before this court. There was no allegation of fraud presented to the court below. T…
• Royster Drive-In Theatres, Inc. v. Am. Broadcasting-Paramount Theatres, Inc., 268 F.2d 246 (2d Cir. 1959)
  …annot do. See Milwaukee Towne Corp. v. Loew’s, Inc., 7 Cir., 1951, 190 F. 2d 561, 571, certiorari denied, 1952, 342 U.S. 909, 72 S.Ct. 762, 96 L.Ed. 1339; Bigelow v. RKO Radio Pictures, Inc., 7 Cir., 1947, 162 F. 2d 520, 524, certiorari denied 1947, 332 U.S. 817, 68 S.Ct. 158, 92 L.Ed. 394. A system of competitive bidding is clearly valid if the films are sold at a fair and reasonable rental. So long as each theatre may bid for the films in an atmosphere of free and open competition, that is all that is req…