WALDON

v.

SWOPE, WARDEN

Citator

Cited By (11 total)

• United States & Calvin E. Wright v. Snow, 223 F.2d 103 (9th Cir. 1955)
  …tatutory bounds and ignore the fundamental rule that income derived from a capital asset is ordinary income. Two cases in the Seventh Circuit support appellees’ contention. The first is [*107] Swiren v. C.I.R., 183 F. 2d 656, 660, certiorari denied 340 U.S. 912, 71 S.Ct. 293, 95 L.Ed. 659. The court in the Swiren case was apparently satisfied that its decision should follow when it determined that the subject matter of the sale was that of a capital asset. The court concluded its opinion: “The Commissione…
• Weller Mfg. Co. v. WEN Prods., 231 F.2d 795 (7th Cir. 1956)
  …and infringed, as the District Court found and as we agree, for claim 3 of the reissue is identical with claim 3 of the original patent. As we said in National Rejectors, Inc., v. A. B. T. Mfg. Corp., 7 Cir., 184 F. 2d 612, 614, certiorari denied 340 U.S. 912, 71 S.Ct. 293, 95 L.Ed. 659: “Inasmuch as original Claim 1 with its original limitations has been preserved in the reissue patent without change, no estoppel can grow out of the reissue insofar as this claim is concerned.” Consequently, the validity…
• Tunnell v. United States, 259 F.2d 916 (3d Cir. 1958)
  …tentions of the parties at length, and discussed the pertinent authorities. It rejected the distinction between “cash” and “accrual” accounting bases as a reliable guide: compare Swiren v. Commissioner, 7 Cir., 1950, 183 F. 2d 656, certiorari denied 340 U.S. 912, 71 S.Ct. 293, 95 L.Ed. 659; Meyer v. United States, 7 Cir., 1954, 213 F. 2d 278, and United States v. Snow, 9 Cir., 1955, 223 F. 2d 103, 107, footnote 1, certiorari denied 350 U.S. 831, 76 S.Ct. 64, 100 L.Ed. 741. It concluded that while the sale…