Mitchell v. McShane Lumber Co.
Cases that cite this one
10 later published cases cite this decision.
- Haverty Realty & Inv. Co. v. Commissioner (United States Tax Court 1944)
- Gatlin v. Commissioner (United States Board of Tax Appeals 1936)
- Levering v. Indemnity Ins. Co. of North America (9th Cir. 1931)
- Arthur R. Jones Syndicate v. Commissioner of I. Revenue (7th Cir. 1927)
- Grover v. Commissioner (United States Board of Tax Appeals 1926)
- Arthur R. Jones Syndicate v. Commissioner (United States Board of Tax Appeals 1926)
- Arthur R. Jones Syndicate v. Commissioner (United States Board of Tax Appeals 1926)
- Converse & Co. v. Commissioner (United States Board of Tax Appeals 1925)
- Solof v. Commissioner (United States Board of Tax Appeals 1925)
- Appeal of Solof (United States Board of Tax Appeals 1925)
This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.
Opinion of the Court
“Tlie rule against varying or contradicting writings by parol obtains only in suits between, and is confined to parties to the writings and their privies, and has no operation with respect to third persons, nor even upon the parties themselves in controversies with third persons. * * * But this rule is confined in its operation to the parties to the written instrument. When it comes in question collaterally, in a suit to which a third party, a stranger to the writings, is a party, neither party is estopped from contradicting it, or from proving facts inconsistent with it.” Robinson v. Moseley, 93 Ala. 70, 9 South. 372; Myrick v. Wallace, 5 Ala. App. 398, 59 South. 704; Johnson v. Portwood, 89 Tex. 235, 34 S. W. 596, 787; Barreda v. Silsbee, 21 How. 146, 169, 16 L. Ed. 86; Sigua Iron Co. v. Greene, 88 Fed. 207, 31 C. C. A. 477; 17 Cyc. 750; Jones on Evidence, § 296.
“It is not like the case of Portis v. Hill, 14 Tex. 69 [65 Am. Dec. 99], in which it was held that the mere acknowledgment. of title in a third party did not preclude the defendants from claiming that their possession was adverse to the plaintiff.”
The judgment of the court below is reversed, and the cause is remanded.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.