Affiliations

• Parsons v. Detroit & Canada Tunnel Co.

  Cites Louisville & Nashville Railroad v. Greene — 230 Fed. Rep. 191, reversed in part and affirmed in part.

• In Re Barlum Realty Co.

  District Court, E.D. Michigan · 1945-05-23 · cited 6×

  The case involves the reorganization of Barlum Realty Co., a Michigan corporation whose sole asset is a Detroit office building, under Chapter X of the Bankruptcy Act following an involuntary petition. Two competing plans were presented for court approval: one by the court-appointed Trustee and another by bondholder Harold M. Shapero. After hearings and expert testimony on the building's going-concern value and future earning capacity, the court found both plans fair and equitable but concluded only the Trustee's plan was feasible because it provided a sound capital structure consistent with predicted earnings and avoided undue reliance on uncertain tax savings. The court therefore approved the Trustee's plan and disapproved Shapero's under the standards of Section 216 and related provisions of the Bankruptcy Act.

  business & regulatoryprocedure

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• United States v. Baecker

  District Court, E.D. Michigan · 1944-03-25 · cited 4×

  This case concerned the U.S. government's effort to revoke the naturalized citizenship of defendants affiliated with the German American Bund and its predecessor groups, charging that they obtained citizenship through fraud. The court distinguished the matter from Schneiderman v. United States, which addressed only alleged illegality without fraud and involved ambiguous organizational teachings imputed to a member, by finding clear evidence that these defendants took their oath of allegiance while secretly retaining allegiance to Germany, lacking attachment to constitutional principles, and intending to aid the Nazi regime. The Bund's program was shown without contradiction to prioritize extending German authority over persons of German descent in the U.S., promote Nazi doctrines opposed to democratic governance and equality, and treat naturalization as a mere formality. Based on these facts, the court determined that the defendants had mental reservations when swearing allegiance and that their citizenship orders were procured by fraud, ordering cancellation of the certificates.

  immigrationcriminal lawfederal power

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• Parsons v. Detroit & Canada Tunnel Co.

  District Court, E.D. Michigan · 1936-07-31 · cited 7×

  The case involved a receiver for the Detroit & Canada Tunnel Company challenging real property tax assessments for 1932-1934 by Detroit authorities, alleging that the valuations were based solely on reproduction cost rather than capitalized income, leading to grossly excessive amounts in violation of due process and equal protection under the Fourteenth Amendment, and that portions of the tunnel should have been assessed as personal property. The court found that the assessing authorities used an erroneous method of valuation, resulting in assessments more than 400% above general levels, and determined the just amounts due as specific figures totaling around $16,361.21 after adjustments. It ruled that the underground tunnel portions should have been treated as personal property per Michigan statutes but that this did not prejudice the receiver in this instance, and ordered payment of the reduced taxes as preferred claims while discharging liens upon payment.

  taxespropertybusiness & regulatory

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• Champion Spark Plug Co. v. Emener

  District Court, E.D. Michigan · 1936-07-17 · cited 10×

  In this 1936 case, Champion Spark Plug Co. sued Emener for patent infringement on spark plug designs, trademark infringement of the 'Champion' mark, and unfair competition in the manufacture and sale of spark plugs. A special master found no patent infringement but determined that the defendant had committed trademark infringement and unfair competition, recommending injunctive relief while denying an accounting for damages due to insufficient proof of substantial injury. The district court overruled exceptions from both parties, confirmed the master's findings and conclusions after reviewing the facts and authorities, adopted the report, issued a permanent injunction on the upheld claims, and ordered that each party bear its own costs with the plaintiff paying the master's fee.

  business & regulatoryproperty

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