SAPERSTEIN

v.

NEW YORK

Citator

Cited By

• United States v. Gris, 247 F.2d 860 (2d Cir. 1957)
  …ppellant tells us that wiretapping is thus expressly permitted, and that wiretap evidence is admissible in the New York courts where this procedure is followed, People v. Saperstein, 2 N.Y.2d 210, 159 N.Y.S.2d 160, 140 N.E. 2d 252, certiorari denied 353 U.S. 946, 77 S.Ct. 825, 1 L. Ed.2d 856; People v. Feld, 305 N.Y. 322, 113 N.E. 2d 440; People v. Tieri, 300 N.Y. 569, 89 N.E. 2d 526; People v. Stemmer, 298 N.Y. 728, 83 N.E. 2d 141; Harlem Cheek Cashing Corp. v. Bell, 296 N.Y. 15, 68 N.E. 2d 854, and even w…
• P. M. Fin. Corp. v. Commissioner OF Internal Revenue, 302 F.2d 786 (3d Cir. 1962)
  …re Brake & Electric Sales Corp. v. United States, 2S7 F. 2d 426 (1 Cir. 1961), with Gloucester Ice & Cold Storage Co. v. Commissioner, 298 F. 2d 183 (1 Cir. 1962); compare Gregg Co. of Del. v. Commissioner, 239 F. 2d 498 (2 Cir. 1956), cert. denied, 353 U.S. 946, 77 S.Ct. 825, 1 L.Ed.2d 856 (1957), with Kraft Food Co. v. Commissioner, 232 F. 2d 118 (2 Cir. 1956); compare Wilbur Security Co. v. Commissioner, 279 F. 2d 657 (9 Cir. 1960), with Miller’s Estate v. Commissioner, 239 F. 2d 729 (9 Cir. 1956). . Th…
• Wilbur Sec. Co. v. Commissioner OF Internal Revenue, 279 F.2d 657 (9th Cir. 1960)
  …y. The intent (Test 7) can only be determined by an examination of all the circumstances existing in the relationship between the corporation and the note-holders. Gregg Co. of Delaware v. Commissioner, 2 Cir., 1956, 239 F. 2d 498, certiorari denied 353 U.S. 946, 77 S.Ct. 825, 1 L.Ed.2d 856; Talbot Mills v. Commissioner, 1 Cir., 1944, 146 F. 2d 809, 811, affirmed 1946, 326 U.S. 521, 66 S.Ct. 299, 90 L.Ed. 278. We need not labor the point further, nor cite additional law. We cannot hold the decision of the…