green
Positive treatment
1.5 score
Top citers, strongest first. 2 distinct citers.
How cited ↗
discussed
Cited as authority (rule)
Lary v. United States
(P-H) para 66,173 (1966), aff'd 386 F.2d 450 *262 (5th Cir.1967); Davis v. Commissioner, 674 F.2d 553 (6th Cir.1982); Moriarty v. Commissioner, 18 T.C. 327 , 329 (1952), aff'd, 208 F.2d 43 (D.C.Cir.1953); United States v. Bullock, 34 A.F.T.R.2d 6353 (Del.
discussed
Cited as authority (rule)
Smith v. Commissioner
Mears v. Commissioner , 386 F. 2d 450 *387 (C.A. 5, 1967), affirming per curiam a Memorandum Opinion of this Court; 9 Halle v. Commissioner , 7 T.C. 245 , 247 (1946) , affd 175 F. 2d 500 (C.A. 2, 1949), certiorari denied 388 U.S. 949 (1950) .
Retrieving the full opinion text from the archive…
Lloyd W. SAHLEY
v.
TIPTON COMPANY, Appellant
v.
TIPTON COMPANY, Appellant
16609_1.
Court of Appeals for the Third Circuit.
Dec 1, 1967.
386 F.2d 450
James M. Tunnell, Jr., Morris, Nichols, Arsht & Tunnell, Wilmington, Del. (Andrew B. Kirkpatrick, Jr., David A. Drex-ler, Wilmington, Del., on the brief), for appellant., Alan E. Bandler, New York City (William E. Taylor, Jr., Wilmington, Del., Kramer, Bandler & Labaton, New York City, Sidney Kramer, New York City, on the brief), for appellee.
Staley, Kalodner, Forman.
Cited by 3 opinions | Published
OPINION OF THE COURT
PER CURIAM.This is an appeal by Tipton Company, defendant below, from a judgment of the district court in the amount of $75,-315.59, entered in favor of Lloyd W. Shaley, plaintiff below, after a trial to the court. The judgment was entered upon findings, by the court that Tipton was the fraudulent transferee of plaintiff’s judgment debtor, Mark T. McKee, not a party to this action, with respect to $118,361.66 in checks' transferred by McKee to Tipton.
We have ’ carefully examined the record; it discloses no reversible error. We will affirm the judgment of the district court on its well reasoned opinion, Sahley v. Tipton Co., 264 F.Supp. 653 (D.Del., 1967).