TAXATION. See Customs Duties; Internal Revenue. I. NATURE AND EXTENT OF POWER IN 13 (U.S.D.C.N.Y.) Right to tax privilege of doing business is corollary of right to exclude corporation.-Procter & Gamble Co. v. Newton, 1013. 20 (U.S.D.C.Wis.) Tax must be limited to property within territorial jurisdiction of state. -Tyler v. Dane County, Wis., 843. III. LIABILITY OF PERSONS AND PROP ERTY. restrain enforcement of certain taxes.-Southern R. Co. v. Watts, 301. XIII. LEGACY, INHERITANCE, AND inheritance tax as to shares of stock of non- 868(!) (U.S.D.C.Wis.) Shares of stock have their situs at domicile of owner and state creating corporation.-Tyler v. Dane County, Wis., 843. Corporation cannot bind stockholders to assignment of new situs to his stock to permit (A) Private Persons and Property in Gen-levy of transfer tax thereon.-Id. eral. 164 (U.S.D.C.N.Y.) State law held not to impose tax on corporation, unless it is doing business within the state, so as to be subject to tax levy.-Procter & Gamble Co. v. Newton, 1013. Foreign corporation does not do business in state by owning stock of subsidiary corporation doing such business; "doing business." --Id. V. LEVY AND ASSESSMENT. (D) Mode of Assessment of Corporate Stock, Property, or Receipts. 382 (U.S.C.C.A.Hawaii) Strike claim settlement held income of the year in which received, though paying for loss to crops maturing in subsequent years.-Ewa Plantation Co. v. Wilder, 664. VII. PAYMENT AND REFUNDING OR RE. 543(1) (U.S.D.C.Wis.) In Wisconsin, independent action lies to recover taxes paid under invalid statute.-Tyler v. Dane County, Wis., 843. VIII. COLLECTION AND ENFORCEMENT (C) Remedies for Wrongful Enforcement. TRADE-MARKS AND TRADE-NAMES I. MARKS AND NAMES SUBJECTS OF 21 (D.C.) Red band as trade-mark for vacuum cleaners held anticipated.—United Electric Co. v. Replogle, 626. 21 (D.C.) Tractors for agriculture and ex608 (9) (U.S.C.C.A.Mass.) Remedy provid-cavation and those for shop work have same ed by Massachusetts tax laws held adequate to descriptive properties.-Marsh Capron Mfg. Co. remedy illegal assessment, and equity without V. Bates Machine & Tractor Co., 633. jurisdiction at suit of nonresident to restrain "Steel mule" and "shop mule" are deceptiveillegal assessment.-Long v. Norman, 5. ly similar.-Id. 611(8) (U.S.C.C.A.Mass.) Dismissal of injunction suit without prejudice to enable plaintiff to sue at law to test validity of tax.-Long v. Norman, 5. 611(9) (U.S.D.C.N.C.) Bills and affidavits held not to warrant interlocutory injunction to II. TITLE, CONVEYANCES, AND CON 34 (D.C.) Conveyance by retiring partner held to include interest in trade-mark.-Marshalltown Laboratories v. Brady, 630, 1 For cases in Dec.Dig. & Am.Dig. Key-No.Series & Indexes see same topic and KEY-NUMBER III. REGISTRATION, REGULATION, AND OFFENSES. 43 (D.C.) Mark need be only sufficiently dissimilar, so that ordinary purchasers are not apt to be confused.-Arkell Safety Bag Co. v. Safepack Mills, 616. "Safepack" held not descriptive as mark for wrapping paper.-Id. Registration not refused because mark includes corporate name of applicant.-Id. 43 (D.C.) Arguable differences do not disprove deceptive similarity.-Broderick v. L. Mitchell & Co., 618. "White Magic" and "Magic Marvel" are deceptively similar.-Id. 43 (D.C.) "Avio" and "Aviolina" held deceptively similar.-In re Midwest Oil Co., 1018. 44 (D.C.) Opposer cannot raise objection mark is descriptive, unless damaged thereby. -Arkell Safety Bag Co. v. Safepack Mills, 616. Mistake in one order held not to show deceptive similarity.-Id. 44 (D.C.) Opposer need not have registerable trade-mark.-Broderick v. L. Mitchell & Co., 618. 44 (D.C.) Doubt as to similarity between marks resolved in favor of first user.-United Electric Co. v. Replogle, 626. 44 (D.C.) Competitor cannot lawfully appropriate unregistered trade-mark of which it has knowledge.-Waldes & Co. v. Raden Bros., 639. 44 (D.C.) Benefit of doubt as to similarity must be given to prior appropriation.-In re Midwest Oil Co., 1018. IV. INFRINGEMENT AND UNFAIR COMPE- (B) What Competition Unlawful. V. TRADE-MARKS AND TRADE-NAMES "Arksafe."-Arkell Safety Bag Co. v. Safepack "Aviolina."-In re Midwest Oil Co. (App. D. "Red Ring."-United Electric Co. v. Replogle "Safepack."-Arkell Safety Bag Co. v. Safe- V. "White Magic."-Broderick v. L. Mitchell & Co. (App. D. C.) 618. TRIAL. See Criminal Law, 629-898; New Trial. I. NOTICE OF TRIAL AND PRELIMINARY 4 (U.S.D.C.Fla.) Equitable defense interposed by plea raises preliminary issue.-Williams v. Mason, 812. II. DOCKETS, LISTS, AND CALENDARS. 11(2) (U.S.C.C.A.Iowa) Fraud is legal defense to action on note.-Carey v. McMillan, 380. Equitable plea in 70(1) (U.S.C.C.A.) Adopting similar name 1(2) (U.S.D.C.Fla.) and trade-mark under which to market inferior goods warrants injunction.-Juvenile Shoe Co. v. Federal Trade Commission, 57. 71 (U.S.C.C.A.) Name not subject to appropriation may be entitled to protection as trade-name.-Juvenile Shoe Co. V. Federal Trade Commission, 57. (C) Actions. 802 [New, vol. 8A Key-No. Series] (U.S.C.C.A.) Finding advertised opinion as to breed of hogs was not true held not to establish unfair competition.-L. B. Silver Co. v. Federal Trade Commission of America, 985. Definition of unfair methods of competition is question for the courts.-Id. Public policy declared in Sherman Act_ considered in defining unfair competition.-Id. Order to desist from advertising weight of two hogs held unsupported by complaint or facts.-Id. 84 (U.S.C.C.A.) That unfair competition has ceased no ground for refusing order to cease unfair methods.-Juvenile Shoe Co. v. Federal Trade Commission, 57. 289 F.-67 action at law must be heard by court as chancellor.-Huff v. Ford, 858. Voluminous character of testimony and tedious nature of testimony no ground of equitable jurisdiction.-Id. V. ARGUMENTS AND CONDUCT OF 133(6) (D.C.) Misconduct of plaintiff's counsel in argument held not to require reversal, in view of court's instruction.-Washington & O. D. Ry. Co. v. Smith, 582. VI. TAKING CASE OR QUESTION FROM (A) Questions of Law or of Fact in Gen- 143 (U.S.C.C.A.Ark.) Court should direct verdict, where evidence would not sustain verdict for other party.-Peck v. Stafford Flour Mills Co., 43. 146 (U.S.C.C.A.N.Y.) Refusal to permit withdrawal of juror during trial held discretionary.-Schnerb v. Holt Mfg. Co., 1001. X. TRIAL BY COURT. (B) Findings of Fact and Conclusions of Law. 392 (2) (U.S.C.C.A.Okl.) Request for findings and conclusions too late, when made after filing of court's findings and conclusions. Ewert v. Robinson, 740. 392 (4) (U.S.C.C.A.Okl.) Instruction not applicable to case under court's finding of fact properly refused.-Pennok Oil Co. v. Roxana Petroleum Co. of Oklahoma, 416. 125 (D.C.) Suitor must bring case within form and substance of consent to be sued.Swiss Nat. Ins. Co. v. Miller, 571. 125 (D.C.) Suit for property in hands of Alien Custodian is in effect against the United States.-Banco Mexicano de Commercio e Industria v. Deutsche Bank, 924. ed, and cause be within the consent.-Id. Terms of permission to sue must be follow 126 (U.S.C.C.A.Alaska) Secretary of In terior held authorized to intervene in action to ity to assist Indians to self-support.-Terricollect income tax on government instrumentaltory of Alaska v. Annette Island Packing Co., 671. USURY. 404 (2) (U.S.C.C.A.II.) Finding cashier was authorized to sign draft for payment of personal obligation held not a conclusion of I. USURIOUS CONTRACTS AND TRANSAClaw.-Citizens' Trust Co. v. Croll, 421. See Mortgages. TRUST DEEDS. TRUSTS. See Monopolies, 12. 1. CREATION, EXISTENCE, AND VA- (B) Resulting Trusts. 81 (2) (D.C.) Trust does not result in favor of husband for payment of half of purchase price of property taken in wife's name. -Fry v. National Savings & Trust Co., 589. Husband has no lien on wife's property for advances voluntarily made to secure a home. -Id. UNFAIR COMPETITION. See Trade-Marks and Trade-Names and Unfair Competition, 69-84. UNITED STATES. See Army and Navy. II. PROPERTY, CONTRACTS, AND LIABIL ITIES. TIONS. 72 (U.S.C.C.A.Wash.) President's authori-114 (U.S.C.C.A.Neb.) Right to rescind for ty under Defense Act to cancel contracts ex- mistake held waived.-Schafroth v. Ross, 703. For cases in Dec.Dig. & Am.Dig. Key-No.Series & Indexes see same topic and KEY-NUMBER VI. REMEDIES OF VENDOR. (A) Lien and Recovery of Land. 254(1) (U.S.C.C.A.Wash.) Vendor's lien is unknown to law of Washington.-Haskell v. McClintic-Marshall Co., 405. VERDICT. See Criminal Law, 877, 878. VESTED RIGHTS. See Constitutional Law, 110. WAR. 12 (U.S.C.C.A.N.Y.) Government has ample constitutional power to seize and sequester alien enemy property.-Koppel Industrial Car & Equipment Co. v. Orenstein & Koppel Aktiengesellschaft, 446. Conveyance of alien enemy property entitled to equity protection, to same extent as if conveyance voluntarily by owner.-Id. Purchasers from Alien Property Custodian entitled to injunction to protect owners from unfair competition.-Id. II. TESTAMENTARY CAPACITY. 31 (D.C.) Capacity to make valid deed or contract is "testamentary capacity."-Lewis v. American Security & Trust Co., 916. V. PROBATE, ESTABLISHMENT, AND AN- (H) Evidence. 292 (D.C.) Record of proceedings to charge estate with money intrusted to testator held properly excluded.-Lewis v. American Security & Trust Co., 916. (I) Hearing or Trial. 322 (D.C.) Requiring caveator to read letters at rebuttal stage held within court's discretion.-Lewis V. American Security & Trust Co., 916. 330(1) (D.C.) Charge as to testamentary capacity held correct.-Lewis v. American Security & Trust Co., 916. Instruction as to testator's duty under certain statutes as bearing on mental capacity held correct.-Id. (L) Fees and Costs. 12 (D.C.) Property of Swiss corporation doing business in Germany was subject to sei-409 (D.C.) Court held authorized to rezure by Custodian.-Swiss Nat. Ins. Co. v. quire security for part of cost of transcript of previous testimony as condition to inspection. Miller, 571. Lewis v. American Security & Trust Co., 916. Withdrawal from business in Germany did not change status of property of neutral corporation.-Id. Swiss corporation, partly owned by Germans, See Evidence. is not entitled to return of property.-Id. Subsection designating corporations entitled to return of property impliedly excludes all others.-Id. WITNESSES. III. EXAMINATION. (B) Cross-Examination and Re-examina tion. 275(1) (D.C.) Exclusion of cross-question held not abuse of discretion.-Washington & O. D. Ry. Co. v. Smith, 582. Amendment authorizing return to specified claimants did not abandon original purpose of Trading with the Enemy Act.-Id. Amendment of Trading with the Enemy Act288(2) (D.C.) Can be examined on redidoes not require resort to correspondence for construction.-Id. 12 (D.C.) Purpose of Trading with Enemy Act was to cripple Germany and Austria, but not to confiscate property of others.-Banco Mexicano de Commercio e Industria v. Deutsche Bank, 924. Neutral cannot collect unrestricted loan to enemy from property in Custodian's hands not related to debt.-Id. 33 (D.C.) Termination of war did not entitle neutral corporation to return of property seized by Alien Property Custodian.-Swiss Nat. Ins. Co. v. Miller, 571. WILLS. See Executors and Administrators. I. NATURE AND EXTENT OF TESTAMEN- rect as to disease brought out on cross exam- IV. CREDIBILITY, IMPEACHMENT, CON- (A) In General. 5323 (U.S.C.C.A.Pa.) When cross-examination by prosecution of its own witnesses is permissible.-Shaffman v. U. S., 370. 328 (D.C.) Permitting questions to test memory and credibility of witnesses rests in court's discretion.-Washington & O. D. Ry. Co. v. Smith, 582. (B) Character and Conduct of Witness. 337 (5) (U.S.C.C.A.W.Va.) Credibility of an accused person may be tested by questions as to previous convictions.-Nutter v. U. S., 484. 345(1) (U.S.C.C.A.La.) Accusation of offense held incompetent to impeach witness.Dunham v. U. S., 376. 5 (D.C.) Lien for advances cannot be converted into title which may be devised without further proceedings.-Fry v. National Sav-345(1) (U.S.C.C.A.W.Va.) Crebibility may ings & Trust Co., 589. be tested by previous convictions.-Nutter v. U. S., 484. 6 (D.C.) Life tenant under will held to have acquired only life estate in property received in exchange.-Fry v. National Savings & Trust Co., 589. can be cross-exam350 (D.C.) Accused ined as to previous convictions, without record thereof being at hand.-Gordon v. U. S., 552. (D) Inconsistent Statements by Witness. 382 (U.S.C.C.A.N.Y.) Evidence of statement not admissible to impeach witness, when he was not permitted to answer question whether he made it.-Bennett v. Hoffman, 797. 383 (U.S.C.C.A.N.Y.) Rebuttal evidence held proper, though involving collateral matters.-Zimmerman v. U. S., 799. 388 (2) (U.S.C.C.A.N.Y.) Attention must be called to admission or contradictory statement, in order to prove it as impeachment.Bennett v. Hoffman, 797. 388 (3) (D.C.) Cannot be impeached by inconsistent statements, unless foundation has been laid.-Washington & O. D. Ry. Co. v. Smith, 582. 388(10) (D.C.) Cannot be impeached by contradictory statements, before specific foundation has been laid.-Gordon v. U. S., 552. 389 (U.S.C.C.A.N.Y.) Rebuttal evidence held proper, though confirming admissions.— Zimmerman v. U. Š., 799. 390 (D.C.) Contradictory statements of party cannot be brought out on cross-examination of her witness.-Washington & O. D. Ry. Co. v. Smith, 582. WORDS AND PHRASES. "Action concerning the same."-U. S. v. A Quantity of Intoxicating Liquors (U. S. D. C. Mass.) 278. "Additional rentals."-Central R. Co. of New Jersey v. Duffy (U. S. C. C. A. N. J.) 354. "Adulterated."-U. S. v. Two Hundred Cases, More or Less of Canned Salmon (U. S. D. C. Tex.) 157. "Article."-U. S. v. Two Hundred Cases, More or Less, of Canned Salmon (U. S. D. C. Tex.) 157. "Business."-Woods v. Lewellyn (U. S. D. C. Pa.) 498. "Certificates of indebtedness."-Fidelity Trust Co. v. Lederer (U. S. C. C. A. Pa.) 1009. "Chattel mortgage."-In re German Publication Society (U. S. D. C. N. Y.) 509. "C. i. f."-Rand v. Morse (U. S. C. C. A. Mo.) 339. "Collection services."-Liberty Cent. Trust Co. of St. Louis, Mo., v. Gilliland Oil Co. (U. S. D. C. Del.) 75. "Confession."-Ziang Sun Wan v. U. S. (D. C.) 908. "Conformity."-Guettler v. Alfsen (D. C.) 613. "Cost."-The Spica (U. S. C. C. A. N. Y.) 436. "Doing business."-Procter & Gamble Co. v. Newton (U. S. D. C. N. Y.) 1013. "Earned surplus."-Lincoln Chemical Co. v. Edwards (U. S. C. C. A. N. Y.) 458. "Entire time."-First Calumet Trust & Savings Bank v. Rogers (U. S. C. C. A. Ind.) 953. "Estoppel."-In re Brewer (U. S. D. C. N. C.) 79. "Excise tax."-Northern Commercial Co. of Alaska v. Territory of Alaska (U. S. C. C. A. Alaska) 786. "Fraudulent concealment."-In re Plank (U. S. D. C. Mont.) 900. V. "Fresh fish."-U. S. v. Two Hundred Cases, More or Less, of Canned Salmon (U. S. D. C. Tex.) 157. "Furnished."-Haskell McClintic-Marshall "General appearance."-Bacon v. Federal ReCo. (U. S. C. C. A. Wash.) 405. serve Bank of San Francisco (U. S. D. C. Wash.) 513. "Good cause."-U. S. v. Montgomery (U. S. D. "Income of trade or business."-Woods v. LewC. Ariz.) 125. ellyn (U. S. D. C. Pa.) 498. "Infamous crime."-U. S. v. Stovall (U. S. D. "Inhabitant."-Bacon v. Federal Reserve Bank C. Ariz.) 123. of San Francisco (U. S. D. C. Wash.) 513. "Invested capital."-Lincoln Chemical Co. v. Edwards (U. S. C. C. A. N. Y.) 458. "Liquidated by litigation."-In re J. Menist Co. (U. S. C. C. A. N. Y.) 229. "Maritime lien."-The Anna R. Heidritter (U. S. D. C. Mass.) 112. "Material."-Todd Dry Dock & Construction Corporation v. Sumner Iron Works (U. S. C. C. A. Wash.) 217. "Merchandise."-Bruno v. U. S. (U. S. C. C. A. Mass.) 649. "Misbranded."-Ninety-Five Barrels, More or Less, Apple Cider Vinegar v. U. S. (U. S. C. C. A. Ohio) 181; U. S. v. Two Hundred Cases, More or Less, of Canned Salmon (U. S. D. C. Tex.) 157. "Monopoly."-Empire Gas & Fuel Co. v. Lone Star Gas Co. (U. S. D. C. Tex.) 826. "Novation."-Coyle v. Morrisdale Coal Co. (U. S. C. C. A. N. Y.) 429; In re Brewer (U. "Only."-Bacon v. Federal Reserve Bank of S. D. C. N. C.) 79. San Francisco (U. S. D. C. Wash.) 513. "Open."-Dale v. Hartson (U. S. D. C. Wash.) 493. “Pledge."-In re German Publication Society (U. S. D. C. N. Y.) 509. "Podiatry."-Howerton v. District of Columbia (D. C.) 628. "Proof."-The Spica (U. S. C. C. A. N. Y.) 436. "Properly guarded."-Foster v. E. I. Du Pont de Nemours & Co. (U. S. C. C. A. Va.) 65. "Property taxes."-Northern Commercial Co. of Alaska v. Territory of Alaska (U. S. C. C. A. Alaska) 786. "Removal."-U. S. v. One Kissell Touring Automobile (U. S. D. C. Ariz.) 120. "Removed."-U. S. v. One Kissell Touring Automobile (U. S. D. C. Ariz.) 120. "Seaman."-Cassil v. U. S. Emergency Fleet Corporation (U. S. C. C. A. Or.) 774. "Seizure."-Dale v. Hartson (U. S. D. C. Wash.) 493. "Special appearance."-Bacon v. Federal Reserve Bank of San Francisco (U. S. D. C. Wash.) 513. "Testamentary_capacity."-Lewis v. American Security & Trust Co. (D. C.) 916. "Trade."-Woods v. Lewellyn (U. S. D. C. Pa.) 498. "Trade or business."-Woods v. Lewellyn (U. S. D. C. Pa.) 498. "Traffic."-Bruno v. U. S. (U. S. C. C. A. Mass.) 649. |