Legal Opinion
Smith v. United States
District Court, D. Massachusetts
Decided August 3, 1936No. 6432PublishedCited by 9 opinions
1Opinion of the Court
BREWSTER, District Judge.
This action is brought to recover an estate tax, claimed to have been illegally exacted from the estate of Charles H. Farnsworth, late of Brookline, Mass.
The controversy arises over the act of the Commissioner in including in the gross estate of the decedent the value of personal property transferred by irrevocable deed of trust, and over the refusal of the Commissioner to make certain deductions for claims against the estate and certain expenses of administration.
The liability of the estate for the tax and the measure of it are to be determined with reference to the…
2Cases cited35 opinions
- United States v. WellsSupreme Court of the United States · 1931
- Reinecke v. Northern Trust Co.Supreme Court of the United States · 1929
- Nichols v. CoolidgeSupreme Court of the United States · 1927
- May v. HeinerSupreme Court of the United States · 1930
- Helvering v. City Bank Farmers Trust Co.Supreme Court of the United States · 1935
30 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- First-Mechanics Nat. Bank v. Commissioner of Int. Rev.Court of Appeals for the Third Circuit · 1940
- Commissioner of Internal Revenue v. Estate of Carlton A. Shively, Deceased, John E. D. Grunow, AdministratorCourt of Appeals for the Second Circuit · 1960
- Welch v. HassettCourt of Appeals for the First Circuit · 1937
- Wishard v. United StatesCourt of Appeals for the Seventh Circuit · 1944
- Bell v. United StatesDistrict Court, D. Minnesota · 1947
4 more not listed; retrieve them via the Exa API.