Legal Opinion

Kelly v. United States

Court of Appeals for the Ninth Circuit

Decided May 10, 1937No. 7942PublishedCited by 4 opinions

1Opinion of the Court

MATHEWS, Circuit Judge.

This case has been heretofore twice considered by this court. As originally brought here, the record contained neither *74a statement-of the evidence nor a statement of the case, within the requirements of Equity Rules 75(b) and 77 (226 U.S. 672, 286 U.S. 570, 28 U.S.C.A. following section 723). It contained a so-called abstract of what purported to be evidence, but this was not certified or otherwise authenticated by the District Court. Since the questions raised could not be decided without examining the evidence, we indulged the presumption of correctness and affirmed…

2Cases cited4 opinions

  1. Kelly v. United StatesSupreme Court of the United States · 1937
  2. Carlisle Packing Co. v. CommissionerUnited States Board of Tax Appeals · 1933
  3. In re Carlisle Packing Co.District Court, W.D. Washington · 1935
  4. Kelly v. United StatesCourt of Appeals for the Ninth Circuit · 1936

3Cited by4 opinions

  1. Denholm & McKay Co. v. Commissioner of Int. Rev.Court of Appeals for the First Circuit · 1942
  2. Pelham Hall Co. v. HassettCourt of Appeals for the First Circuit · 1945
  3. Monjar v. HigginsCourt of Appeals for the Second Circuit · 1943
  4. Quinn v. Aero Services, Inc.Court of Appeals for the Ninth Circuit · 1949

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