ESTATE OF LOUGHRIDGE

v.

COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By (12 total)

• Cal. Pac. Bank v. Small Bus. Admin., 557 F.2d 218 (9th Cir. 1977)
  …ng is also buttressed by the maxim that payments made under contracts which are illegal are not ordinarily recoverable where the parties are in pari delicto. Danebo Lumber Co. v. Kautsky-Brennan-Vana Co., 182 F. 2d 489, 493 (9th Cir.), cert. denied, 340 U.S. 830, 71 S.Ct. 67, 95 L.Ed. 609 (1950). See also Hedia v. McCool, supra. Even under a more sympathetic interpretation than the facts here warrant, the Bank was at best equally at fault. The SBA has paid out its 90%. Whatever monies the Bank has lost are…
• United States v. Reynolds, 532 F.2d 1150 (7th Cir. 1976)
  …understandingly” made. Was this finding of fact by the trial court clearly erroneous? If not, we must sustain the finding. Rule 52(a), Federal Rules of Civil Procedure, 28 U.S. Code; West v. Schwarz, 182 F. 2d 721, 722 (7th Cir. 1950), cert. denied, 340 U.S. 830, 71 S.Ct. 67, 95 L.Ed. 609 (1950); McDermott v. John Baumgarth Company, 286 F. 2d 864, 868 (7th Cir. 1961) and cases cited therein; see also, United States v. Ogle, 418 F. 2d 238, 239 (5th Cir. 1969), and United States v. Maxwell, 484 F. 2d 1350, 13…
• Bromberg v. Moul, 275 F.2d 574 (2d Cir. 1960)
  …ther a violation of OPS price ceilings is a defense in a contract action. Danebo Lumber Co. v. Koutsky-Brennen-Vana Co., 9 Cir., 182 F. 2d 489, and its companion case Furrow v. Koutsky-Brennen-Vana Co., 9 Cir., 182 F. 2d 496, certiorari denied 1950, 340 U.S. 830, 71 S.Ct. 67, 95 L.Ed. 610, do seem to recognize the defense. In these cases, the court held that “sham contracts” which were fully executed by the buyer and whose purpose was to avoid the regulations of the Emergency Price Control Act of 1942 were…