COPLEY
v.
ADAMS, WARDEN; MCCLURE V. ADAMS, WARDEN; AND CLARK V. ADAMS, WARDEN

U.S. | 1962-03-19
Nos. 2; No. 8; No. 10
369 U.S. 816 Supreme Court of the United States (1962) Positive Treatment
Cited by 1 case
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  • Bolling v. Commissioner OF Internal Revenue, 357 F.2d 3 (8th Cir. 1966)
    …case, the reserve will come to the seller subject only to the normal credit risk of purchaser default. The purported distinction was noted and explicitly rejected in General Gas Corp. v. Commissioner, 293 F. 2d 35, 38-39 (5 Cir. 1961), cert. denied 369 U.S. 816, 82 S.Ct. 826, 7 L.Ed.2d 783. The Hansen principle was deemed controlling in a non-recourse situation by the entire court in American Can Co., 37 T.C. 198, 218 (1961), modified on another issue, 317 F. 2d 604 (2 Cir. 1963), cert. denied 375 U.S. 993…

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