SMITHDEAL ET AL., EXECUTORS, ET AL.
v.
ATLANTIC GREYHOUND CORP.

U.S. | 1952-04-21
No. 632
343 U.S. 928 Supreme Court of the United States (1952) Caution
Cited by 7 cases

Opinion

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Citator

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  • …admission of the recording is that the recorded statements are themselves hearsay. That objection is not met by equating the recording with the testimony of a sworn witness. Cf. People v. Buckowski, 37 Cal.2d 629, 233 P. 2d 912 (1951), cert. denied, 343 U.S. 928 (1952) (recording admitted to show fact that statement was made); Paulson v. Scott, 260 Wis. 141, 50 N.W. 2d 376, 31 A.L.R.2d 706 (1951) (recording admitted under exception for admissions of an adverse party). . The New York provision interpreted i…
  • …to be one of the least reliable indicia of market value. United States v. 49,375 Square Feet of Land, etc., D.C.S.D.N.Y. 1950, 92 F.Supp. 384, 388, affirmed United States v. Tishman Realty & Const. Co., 2 Cir., 1952, 193 F. 2d 180, certiorari denied 343 U.S. 928, 72 S.Ct. 761, 96 L.Ed. 1338. We are not satisfied that the property interest taken in this case is so unique as to take it outside the general rule. We have carefully examined defendants’ many arguments to the contrary and the cases on which they s…
  • C. P. and Helen Brooke v. United States, 468 F.2d 1155 (9th Cir. 1972)
    …Tax Court’s disallowance of rental deductions, relying on the decision of the Tax Court and the then recently pronounced decisions of our Brothers of the Second and Fifth Circuits in White v. Fitzpatrick, 193 F. 2d 398 (2d Cir. 1951), cert. denied, 343 U.S. 928, 72 S.Ct. 762, 96 L.Ed. 1338 (1952) (gift and leaseback), and W. H. Armston Co. v. Commissioner of Internal Revenue, 188 F. 2d 531 (5th Cir. 1951) (sale and leaseback); accord, Van Zandt v. Commissioner of Internal Revenue, 341 F. 2d 440 (5th Cir.)…

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