Warehime v. Varney, 1296

Decision Date18 June 1945
Docket NumberNo. 1296,1296
Citation325 U.S. 882,65 S.Ct. 1575,89 L.Ed. 1997
PartiesWilliam A. WAREHIME, d. b. a Nezen Milk Food Company, et al., petitioners, v. H. H. VARNEY, Milk Market Agent, War Food Administration, et al
CourtU.S. Supreme Court

Mr. Paul W. Walter, for petitioners.

Assistant Solicitor General Cox, Assistant Attorney General Tom C. Clark, Mr. Robert S. Erdahl and Miss Beatrice Rosenberg, for respondents.

Petition for writ of certiorari to the Circuit Court of Appeals for the Sixth Circuit.

Denied.

To continue reading

Request your trial
26 cases
  • Martin v. Andrews
    • United States
    • U.S. Court of Appeals — Ninth Circuit
    • November 15, 1956
    ...v. Armstrong, 168 U.S. 224, 18 S.Ct. 98, 42 L.Ed. 444, and Varney v. Warehime, 6 Cir., 147 F.2d 238, certiorari denied, 325 U.S. 882, 65 S.Ct. 1575, 89 L.Ed. 1997, rehearing denied 326 U.S. 805, 66 S.Ct. 15, 90 L.Ed. 490, also cited by appellant, are not in point. The Ogden case involved st......
  • Estate of Rose
    • United States
    • Pennsylvania Supreme Court
    • November 26, 1975
    ...risk. Estate of Keller v. Commissioner, supra; Chew's Estate v. Commissioner, 148 F.2d 76 (5th Cir.), Cert. den., 325 U.S. 882, 65 S.Ct. 1575, 89 L.Ed. 1997 (1945); Seward's Estate v. Commissioner, 164 F.2d 434 (4th Cir. 1947). In other words, the proceeds must arise by way of a transaction......
  • Estate of Rose
    • United States
    • Pennsylvania Supreme Court
    • November 26, 1975
    ...risk. Estate of Keller v. Commissioner, supra; Chew's Estate v. Commissioner, 148 F.2d 76 (5th Cir.), Cert. den., 325 U.S. 882, 65 S.Ct. 1575, 89 L.Ed. 1997 (1945); Seward's Estate v. Commissioner, 164 F.2d (4th Cir. 1947). In other words, the proceeds must arise by way of a transaction pos......
  • Drybrough v. Commissioner of Internal Revenue
    • United States
    • U.S. Court of Appeals — Sixth Circuit
    • December 3, 1956
    ...Cir., 1949, 172 F.2d 896; Commissioner v. Clarion Oil Co., 1945, 148 F.2d 671, 80 U.S.App.D.C. 41, certiorari denied 1945, 325 U.S. 881, 65 S.Ct. 1575, 89 L.Ed. 1997; Wm. J. Lemp Brewing Company, 1952, 18 T.C. 586, 600. A similar result has been reached in applying the § 102 penalty surtax.......
  • Request a trial to view additional results

VLEX uses login cookies to provide you with a better browsing experience. If you click on 'Accept' or continue browsing this site we consider that you accept our cookie policy. ACCEPT