Legal Opinion
Brigham v. United States
District Court, D. Massachusetts
Decided May 2, 1941No. 641, 642PublishedCited by 10 opinions
1Opinion of the Court
FORD, District Judge.
These are two actions, properly in this court, for the refund of federal income taxes.
The first action, No. 641, is a suit brought by the plaintiff as one of the'beneficiaries under a trust under the will of Margaret A Brigham, late of Boston, and also as a beneficiary under a trust created inter vivos and known as the “Robert O. Brigham Trust”. The trustee in each of these trusts is entitled to fractional share in the beneficial interest of the Alaska Building Trust. The sole asset comprised in the trust res is an office building known as the “Alaska Building”, located…
2Cases cited11 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Merchants' Loan & Trust Co. v. SmietankaSupreme Court of the United States · 1921
- Anderson v. WilsonSupreme Court of the United States · 1933
- Widener v. CommissionerUnited States Board of Tax Appeals · 1927
- Busch v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1931
6 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Calaf Collazo v. Secretario de HaciendaSupreme Court of Puerto Rico · 1954
- Vreeland v. CommissionerUnited States Tax Court · 1951
- Keenan v. BowersDistrict Court, E.D. South Carolina · 1950
- Kearney v. United StatesDistrict Court, S.D. New York · 1953
- Sanburn v. United StatesDistrict Court, D. Massachusetts · 1947
5 more not listed; retrieve them via the Exa API.