Legal Opinion
Proctor v. Hassett
District Court, D. Massachusetts
Decided July 28, 1943No. Civil 1449PublishedCited by 8 opinions
1Opinion of the Court
HEALEY, District Judge.
This is an action against Thomas B. Has-sett, individually and as Collector of Internal Revenue for the District of Massachusetts, brought by Grace Hopkins Proctor and Henry Harrison Proctor, surviving executors of the will of Charles Anderson Proctor, deceased, to recover $126,704.57, with interest, on account of an alleged overpayment of estate taxes.
The decedent died on February 8, 1936, at Boston, Massachusetts, at the age of 69 years.
The decedent had always been a physically active man. As a young man, he had been a runner. In later years, his principal physical…
2Cases cited1 opinion
- United States v. WellsSupreme Court of the United States · 1931
3Cited by8 opinions
- Moir v. United StatesCourt of Appeals for the First Circuit · 1945
- Magruder v. Safe Deposit & Trust Co. of BaltimoreCourt of Appeals for the Fourth Circuit · 1947
- State v. WarrenMontana Supreme Court · 1954
- Safe Deposit & Trust Co. of Baltimore v. MagruderDistrict Court, D. Maryland · 1946
- Bell v. United StatesDistrict Court, D. Minnesota · 1947
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