1931 Second Circuit US Court of Appeals Case Law

Lee v. State Bank & Trust Co.
Date: December 21, 1931
Citation: 54 F.2d 518
Docket Number: 53

In Re Fred Stern & Co.
Date: December 14, 1931
Citation: 54 F.2d 478
Docket Number: 89

American Paper Exports v. Bowers
Date: December 14, 1931
Citation: 54 F.2d 508
Docket Number: 87

Fire Companies Bldg. Corp. v. Commissioner of Int. Rev.
Date: December 14, 1931
Citation: 54 F.2d 488
Docket Number: 117

Exner v. Sherman Power Const. Co.
Date: December 14, 1931
Citation: 54 F.2d 510
Docket Number: 45

Ford v. New York, NH & HR Co.
Date: December 7, 1931
Citation: 54 F.2d 342
Docket Number: 99

Phipps v. Commissioner of Internal Revenue
Date: December 7, 1931
Citation: 54 F.2d 469
Docket Number: 56

In Re Federal Photo Engraving Corporation
Date: December 7, 1931
Citation: 54 F.2d 628
Docket Number: 54

Deitel v. Unique Specialty Corporation
Date: December 7, 1931
Citation: 54 F.2d 359
Docket Number: 75

Commissioner of Internal Revenue v. Wurts-Dundas
Date: December 7, 1931
Citation: 54 F.2d 515
Docket Number: 15

United States v. City of Buffalo
Date: December 7, 1931
Citation: 54 F.2d 471
Docket Number: 68

Lowenstein v. Reikes
Date: December 7, 1931
Citation: 54 F.2d 481

Matheson v. Commissioner of Internal Revenue
Date: December 7, 1931
Citation: 54 F.2d 537
Docket Number: 4

Danbury & Bethel Fur Co. v. American Hatters & F. Co.
Date: December 7, 1931
Citation: 54 F.2d 344
Docket Number: 93-95

Commissioner of Internal Revenue v. New York Trust Co.
Date: December 7, 1931
Citation: 54 F.2d 463
Docket Number: 64

The Fulton
Date: December 7, 1931
Citation: 54 F.2d 467
Docket Number: 82

United States v. Day
Date: December 7, 1931
Citation: 54 F.2d 336
Docket Number: 160

Lane v. Industrial Com'r of State of New York
Date: December 7, 1931
Citation: 54 F.2d 338
Docket Numbers: 201, 202

Kingsport Press v. Brief English Systems
Date: December 7, 1931
Citation: 54 F.2d 497
Docket Number: 158

McKesson & Robbins v. Charles H. Phillips Chemical Co.
Date: December 7, 1931
Citation: 53 F.2d 1011
Docket Number: 292

Coriell v. Morris White, Inc.
Date: November 16, 1931
Citation: 54 F.2d 255
Docket Numbers: 170, 171

In Re Salmon Weed & Co.
Date: November 16, 1931
Citation: 53 F.2d 335
Docket Number: 154

King v. Aetna Ins. Co.
Date: November 9, 1931
Citation: 54 F.2d 253
Docket Number: 42

Commissioner of Internal Revenue v. Ben Ginsburg Co.
Date: November 2, 1931
Citation: 54 F.2d 238
Docket Number: 12

Raives v. Raives
Date: November 2, 1931
Citation: 54 F.2d 267
Docket Number: 28

United States v. Pulver
Date: November 2, 1931
Citation: 54 F.2d 261
Docket Numbers: 76, 77

United States v. Otto
Date: November 2, 1931
Citation: 54 F.2d 277
Docket Number: 2

Kay Manufacturing Company v. Commissioner of Internal Revenue
Date: November 2, 1931
Citation: 53 F.2d 1083
Docket Number: 20

Italian Star Line v. United States Shipping Board EF Corp.
Date: August 25, 1931
Citation: 53 F.2d 359
Docket Number: 273

Bonwit Teller & Co. v. Commissioner of Internal Revenue
Date: August 25, 1931
Citation: 53 F.2d 381
Docket Number: 246

Greenough v. Munroe
Date: August 25, 1931
Citation: 53 F.2d 362
Docket Number: 408

Bickell v. Smith-Hamburg-Scott Welding Co.
Date: August 25, 1931
Citation: 53 F.2d 356
Docket Number: 444

Vause v. United States
Date: August 13, 1931
Citation: 53 F.2d 346
Docket Number: 411

McKesson & Robbins v. Charles H. Phillips Chemical Co.
Date: August 7, 1931
Citation: 53 F.2d 342
Docket Number: 292

Updike v. Oakland Motor Car Co.
Date: August 4, 1931
Citation: 53 F.2d 369
Docket Number: 250

The Carso
Date: August 4, 1931
Citation: 53 F.2d 374
Docket Number: 407

United States v. De Vasto
Date: July 28, 1931
Citation: 52 F.2d 26
Docket Number: 268

Tillman v. Russo Asiatic Bank
Date: July 24, 1931
Citation: 51 F.2d 1023
Docket Number: 402

In Re Spencer Kellogg & Sons
Date: July 24, 1931
Citation: 52 F.2d 129
Docket Number: 427

Cory Bros. & Co. v. United States
Date: July 21, 1931
Citation: 51 F.2d 1010
Docket Number: 430

Rosenberg v. Carr Fastener Co.
Date: July 21, 1931
Citation: 51 F.2d 1014
Docket Number: 412

Madison Square Garden Corporation, Ill. v. Carnera
Date: July 21, 1931
Citation: 52 F.2d 47
Docket Number: 440

United States v. Downing
Date: July 17, 1931
Citation: 51 F.2d 1030
Docket Number: 443

Williams v. Sawyer Bros.
Date: July 17, 1931
Citation: 51 F.2d 1004
Docket Number: 416

In Re Brill
Date: July 17, 1931
Citation: 52 F.2d 639
Docket Number: 439

Bassick Mfg. Co. v. Adams Grease Gun Corporation
Date: July 14, 1931
Citation: 52 F.2d 36
Docket Numbers: 142, 143

Argonaut Consolidated Mining Co. v. Anderson
Date: July 14, 1931
Citation: 52 F.2d 55
Docket Number: 397

United States v. 1013 Crates of Whiskey Bottles
Date: July 14, 1931
Citation: 52 F.2d 49
Docket Number: 361

Lefkowitz v. United States Attorney
Date: July 10, 1931
Citation: 52 F.2d 52
Docket Number: 432

In Re Thomashefsky
Date: July 8, 1931
Citation: 51 F.2d 1040
Docket Number: 426

Dollar SS Line v. Elting
Date: July 7, 1931
Citation: 51 F.2d 1035
Docket Number: 399

United States Ex Rel. Robinson v. Day
Date: July 7, 1931
Citation: 51 F.2d 1022
Docket Number: 419

In Re HL Stratton, Inc.
Date: July 7, 1931
Citation: 51 F.2d 984
Docket Number: 285

In Re Rogers-Pyatt Shellac Co.
Date: July 7, 1931
Citation: 51 F.2d 988
Docket Number: 336

Compagnie Generale Transatlantique v. United States
Date: July 7, 1931
Citation: 51 F.2d 1053
Docket Number: 181-184

United States v. Day
Date: July 7, 1931
Citation: 51 F.2d 1019
Docket Number: 401

Trussell Mfg. Co. v. Wilson-Jones Co.
Date: June 29, 1931
Citation: 50 F.2d 1027
Docket Number: 353

United States v. Mulligan
Date: June 25, 1931
Citation: 50 F.2d 687
Docket Number: 368

Schaefer v. Bowers
Date: June 24, 1931
Citation: 50 F.2d 689
Docket Number: 200

China Fire Ins. Co. v. Davis
Date: June 8, 1931
Citation: 50 F.2d 389
Docket Number: 380

Onondaga Co. v. Commissioner of Internal Revenue
Date: June 8, 1931
Citation: 50 F.2d 397
Docket Numbers: 320, 321

United States v. Western Union Telegraph Co.
Date: June 1, 1931
Citation: 50 F.2d 102
Docket Number: 230

White & Wells Co. v. Commissioner of Int. Rev.
Date: June 1, 1931
Citation: 50 F.2d 120
Docket Number: 414

Bonsalem v. Byron SS Co.
Date: June 1, 1931
Citation: 50 F.2d 114
Docket Number: 388

Home Title Ins. Co. v. United States
Date: June 1, 1931
Citation: 50 F.2d 107
Docket Number: 225

Kenan v. Bowers
Date: June 1, 1931
Citation: 50 F.2d 112
Docket Number: 381

Phipps v. Bowers
Date: May 18, 1931
Citation: 49 F.2d 996
Docket Number: 331-334

Burrowes v. Goodman
Date: May 18, 1931
Citation: 50 F.2d 92
Docket Number: 379

Commissioner of Internal Revenue v. Godfrey
Date: May 18, 1931
Citation: 50 F.2d 79
Docket Numbers: 201, 202

In Re Borok
Date: May 18, 1931
Citation: 50 F.2d 75
Docket Number: 309

Wilson & Co. v. Locke
Date: May 18, 1931
Citation: 50 F.2d 81
Docket Number: 335

United States Nav. Co. v. Cunard SS Co.
Date: May 18, 1931
Citation: 50 F.2d 83
Docket Number: 5

Hatch v. Morosco Holding Co.
Date: May 18, 1931
Citation: 50 F.2d 138
Docket Number: 264

Btesh v. Royal Ins. Co., Limited, of Liverpool
Date: May 11, 1931
Citation: 49 F.2d 720
Docket Number: 386

Allen v. Commissioner of Internal Revenue
Date: May 11, 1931
Citation: 49 F.2d 716
Docket Number: 322

United States v. Sager
Date: May 11, 1931
Citation: 49 F.2d 725
Docket Number: 344

Hadden v. Commissioner of Internal Revenue
Date: May 11, 1931
Citation: 49 F.2d 709
Docket Number: 236

American SS Co. v. Wickwire Spencer Steel Co.
Date: May 4, 1931
Citation: 49 F.2d 766
Docket Number: 377

Commissioner of Internal Revenue v. James
Date: May 4, 1931
Citation: 49 F.2d 707
Docket Number: 161

Commissioner of Internal Revenue v. City Button Works
Date: May 4, 1931
Citation: 49 F.2d 705
Docket Number: 308

CompaÃ±ia General De Tabacos De Filipinas v. United States
Date: May 4, 1931
Citation: 49 F.2d 700
Docket Number: 362

Sturges v. Clark D. Pease, Inc.
Date: April 24, 1931
Citation: 48 F.2d 1035
Docket Number: 275

In Re Schulte United, Inc.
Date: April 22, 1931
Citation: 49 F.2d 264

In Re Torgovnick
Date: April 20, 1931
Citation: 49 F.2d 211
Docket Number: 367

United States v. Beadon
Date: April 20, 1931
Citation: 49 F.2d 164
Docket Number: 256

Corby v. Ramsdell
Date: April 13, 1931
Citation: 48 F.2d 701
Docket Number: 262

Weyl v. Commissioner of Internal Revenue
Date: April 13, 1931
Citation: 48 F.2d 811
Docket Number: 216

Mitchell v. Commissioner of Internal Revenue
Date: April 13, 1931
Citation: 48 F.2d 697
Docket Number: 223

Berlinger v. Busch Jewelry Co.
Date: April 13, 1931
Citation: 48 F.2d 812
Docket Number: 328

In re Waterson, Berlin & Snyder Co.
Date: April 13, 1931
Citation: 48 F.2d 704
Docket Number: 27

Queensboro Nat. Bank of City of New York v. Kelly
Date: April 6, 1931
Citation: 48 F.2d 574
Docket Number: 258

Stiefel v. 14th Street & Broadway Realty Corporation
Date: April 6, 1931
Citation: 48 F.2d 1041
Docket Number: 329

United States v. Mulligan
Date: April 6, 1931
Citation: 48 F.2d 93
Docket Number: 311

In Re Pennsylvania R. Co.
Date: April 6, 1931
Citation: 48 F.2d 559
Docket Number: 131

In Re Gotham Can Co.
Date: April 6, 1931
Citation: 48 F.2d 540
Docket Number: 347

The East Hampton
Date: April 6, 1931
Citation: 48 F.2d 542
Docket Number: 307

Long v. Silver Line
Date: April 6, 1931
Citation: 48 F.2d 15
Docket Number: 259

FS Royster Guano Co. v. WE Hedger Co.
Date: April 6, 1931
Citation: 48 F.2d 86
Docket Number: 296

Ayer v. Kemper
Date: April 6, 1931
Citation: 48 F.2d 11
Docket Number: 217

In Re Eureka Upholstering Co.
Date: April 6, 1931
Citation: 48 F.2d 95
Docket Number: 356

Shearer v. Commissioner of Internal Revenue
Date: April 6, 1931
Citation: 48 F.2d 552
Docket Number: 77

Brief English Systems v. Owen
Date: April 6, 1931
Citation: 48 F.2d 555
Docket Number: 317

In Re Kane
Date: March 16, 1931
Citation: 48 F.2d 96
Docket Number: 244

The R. Lenahan, Jr.
Date: March 9, 1931
Citation: 48 F.2d 110
Docket Number: 254

Callan v. Andrews
Date: March 9, 1931
Citation: 48 F.2d 118
Docket Number: 242

In Re Dooley
Date: March 9, 1931
Citation: 48 F.2d 121
Docket Number: 195

Commercial Trust Co. v. United States Shipping Bd. EF Corp.
Date: March 9, 1931
Citation: 48 F.2d 113
Docket Number: 266

E. Gerli & Co. v. Cunard SS Co.
Date: March 3, 1931
Citation: 48 F.2d 115
Docket Number: 263

Duncan v. COMMISSIONER OF INTERNAL REVENUE
Date: March 2, 1931
Citation: 47 F.2d 1082
Docket Number: 106

Olivier Straw Goods Corporation v. Osaka Shosen Kaisha
Date: March 2, 1931
Citation: 47 F.2d 878
Docket Number: 173

Cory Bros. & Co. v. United States
Date: February 16, 1931
Citation: 47 F.2d 607
Docket Number: 210

Ocean Accident & G. Corp. v. Com'r of Internal Revenue
Date: February 16, 1931
Citation: 47 F.2d 582
Docket Number: 136

Sachs v. Hartford Electric Supply Co.
Date: February 16, 1931
Citation: 47 F.2d 743
Docket Number: 121-123

Art Metal Const. Co. v. United States
Date: February 2, 1931
Citation: 47 F.2d 558
Docket Number: 213

Otis Elevator Co. v. Atlantic Elevator Co.
Date: February 2, 1931
Citation: 47 F.2d 545
Docket Number: 207

Francisco Sugar Co. v. Commissioner of Internal Revenue
Date: February 2, 1931
Citation: 47 F.2d 555
Docket Number: 20

United States Light & Heat Corp. v. Niagara Falls G. & EL Co.
Date: February 2, 1931
Citation: 47 F.2d 567
Docket Number: 150

In Re Black
Date: February 2, 1931
Citation: 47 F.2d 542
Docket Number: 272

Greater New York Live Poultry C. of C. v. United States
Date: January 12, 1931
Citation: 47 F.2d 156
Docket Number: 190

Nolte v. Hudson Nav. Co.
Date: January 12, 1931
Citation: 47 F.2d 166
Docket Number: 61

Grubman Engineering & Mfg. Co. v. Goldberger
Date: January 12, 1931
Citation: 47 F.2d 151
Docket Number: 147

Bailey v. Texas Co.
Date: January 12, 1931
Citation: 47 F.2d 153
Docket Number: 168

Commissioner of Internal Revenue v. Wire Wheel Corporation of America
Date: January 5, 1931
Citation: 46 F.2d 1013
Docket Number: 75

Henry Du Bois Sons Co. v. Pennsylvania R. Co.
Date: January 5, 1931
Citation: 47 F.2d 172
Docket Numbers: 125, 145, 146

The Glendola
Date: January 5, 1931
Citation: 47 F.2d 206
Docket Number: 107

Van Meter v. United States
Date: January 5, 1931
Citation: 47 F.2d 192
Docket Numbers: 110, 164

Munn v. Bowers
Date: January 5, 1931
Citation: 47 F.2d 204
Docket Number: 85

Burroughs Bldg. Material Co. v. Com'r of Internal Revenue
Date: January 5, 1931
Citation: 47 F.2d 178
Docket Number: 8

In Re Times Square Auto Supply Co.
Date: January 5, 1931
Citation: 47 F.2d 210
Docket Number: 159

Commissioner of Internal Revenue v. Old Dominion SS Co.
Date: January 5, 1931
Citation: 47 F.2d 148
Docket Number: 98

Denholm Shipping Co. v. WE Hedger Co.
Date: January 5, 1931
Citation: 47 F.2d 213
Docket Number: 117

Some case metadata and case summaries were written with the help of AI, which can produce inaccuracies. You should read the full case before relying on it for legal research purposes.

This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.