Legal Opinion
Channing v. Hassett
Court of Appeals for the First Circuit
Decided December 31, 1952No. 4656_1PublishedCited by 15 opinions
1Opinion of the Court
MAGRUDER, Chief Judge.
Katharine M. Channing and Sedgwick Minot are income beneficiaries of a trust established under the will of their father, William Minot, of Boston, Massachusetts, who died in 1900. They filed complaints in the court below for the recovery of income taxes alleged to have been erroneously paid and collected, for the taxable year 1941 in the case of Katharine, and for the taxable years 1939 and 1941 in the case of her brother. The cases were tried together in the district court, which rendered judgment in each case for the defendant. The separate appeals of Katharine and…
2Cases cited7 opinions
- Blair v. CommissionerSupreme Court of the United States · 1937
- Freuler v. HelveringSupreme Court of the United States · 1934
- Eisenmenger v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1944
- Brainard v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1937
- Commissioner of Internal Revenue v. Thomas Flexible Coupling CoCourt of Appeals for the Third Circuit · 1952
2 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Merchants National Bank & Trust Co. v. United StatesCourt of Appeals for the Seventh Circuit · 1957
- The Third National Bank and Trust Company of Springfield v. United StatesCourt of Appeals for the First Circuit · 1956
- United States v. Francis L. Higginson, TrusteesCourt of Appeals for the First Circuit · 1956
- Old Kent Bank & Trust Co. v. United StatesCourt of Appeals for the Sixth Circuit · 1966
- Second National Bank of New Haven v. United StatesDistrict Court, D. Connecticut · 1963
10 more not listed; retrieve them via the Exa API.