United States v. Flannery

Decision Date28 August 1939
Docket NumberNo. 4487,4488.,4487
Citation106 F.2d 315
CourtU.S. Court of Appeals — Fourth Circuit
PartiesUNITED STATES of America, Appellant, v. John S. FLANNERY, and American Security and Trust Company, Executors under Last Will and Testament of William B. Hibbs, deceased, Appellees. SAME v. Ada Bain SPAID and William Spaid, Executors under the Last Will and Testament of W. W. Spaid, deceased, Appellees.

Thomas G. Carney, Sp. Asst. to Atty. Gen. (Sewall Key, Sp. Asst. to Atty. Gen., and Bernard J. Flynn, U. S. Atty., of Baltimore, Md., on the brief), for appellant.

George E. Elliott, of Washington, D. C. (C. L. Aiello, of Washington, D. C., McKenney, Flannery & Craighill and Mohun & Elliott, all of Washington, D. C., on the brief), for appellees.

Before PARKER and NORTHCOTT, Circuit Judges, and H. H. WATKINS, District Judge.

PER CURIAM.

Careful consideration of the questions involved in these cases convinces us that the decisions below were correct for reasons adequately stated in the opinions of the District Judge. Flannery v. United States, 25 F.Supp. 677; Spaid v. United States, 28 F.Supp. 670. As nothing could be added by further discussion of the questions, in the decision of which the lower court followed decisions of the Second Circuit (Helvering v. Archbald, 70 F.2d 720, Helvering v. Walbridge, 70 F.2d 683), the opinions of the District Judge are adopted as the opinions of this Court.

Affirmed.

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4 cases
  • Schmidinger v. Welsh
    • United States
    • U.S. District Court — District of New Jersey
    • July 26, 1965
    ...Corp. v. Rideout, supra, 16 N.J. at p. 257, 108 A.2d 442; Smoley v. New Jersey Zinc Co., 24 F.Supp. 294, 300 (D. N.J.1938), aff'd, 3 Cir., 106 F.2d 315; Dollac Corporation v. Margon Corporation, 164 F.Supp. 41, 57 (D.N.J.1958); Midland-Ross Corporation v. Yokana, 185 F.Supp. 594 (D.N.J.1960......
  • Commissioner of Internal Revenue v. Whitney
    • United States
    • U.S. Court of Appeals — Second Circuit
    • August 11, 1948
    ...in Flannery v. United States, D.C.Md., 25 F. Supp. 677, and Spaid v. United States, D. C.Md., 28 F.Supp. 670, affirmed United States v. Flannery, 4 Cir., 106 F.2d 315, 7 The cash was added to cause this contribution to balance with certain reserves carried on the partnership books as liabil......
  • Porter v. Bowers
    • United States
    • U.S. District Court — Western District of Missouri
    • March 20, 1947
    ...277 F. 713; Vacuum Cleaner Co. v. Thompson Mfg. Co., D.C., 258 F. 239; Warren Bros. Co. v. Evans, D.C., 234 F. 657; United States v. Flannery, 4 Cir., 106 F.2d 315. We accept it as such. Said decision affirmatively disposes of defendant's contention, that the power granted to the President ......
  • United States v. Herring, 7288.
    • United States
    • U.S. Court of Appeals — Fourth Circuit
    • January 2, 1957
    ...was followed in Flannery v. United States, D.C.Md., 25 F.Supp. 677 and Spaid v. United States, D.C.Md., 28 F.Supp. 670, affirmed 4 Cir., 106 F. 2d 315; American Light & Traction Co. v. Harrison, 7 Cir., 142 F.2d 639, 154 A.L.R. 1042; Lyeth v. Hoey, 2 Cir., 112 F.2d 4, 130 A.L.R. 830; Wood v......

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