Legal Opinion
Hamlen v. Welch
Court of Appeals for the First Circuit
Decided December 30, 1940No. 3611PublishedCited by 31 opinions
1Opinion of the Court
MAHONEY, Circuit Judge.
This action was brought in the United States District Court for the District of Massachusetts to recover back income taxes for the year 1935, and is here on appeal from judgment for the defendant upon a directed verdict. The taxpayer died after suit had been commenced and his administrators with the will annexed have been substituted for him as parties plaintiff.
In his 1935 return, the taxpayer claimed as a deduction the sum of $38,875.70, which he had paid in that year to the Boston Safe Deposit & Trust Company and the Warren Institution for Savings, holders of…
2Cases cited46 opinions
- Taylor v. Davis' AdministratrixSupreme Court of the United States · 1884
- Higginbotham-Bailey-Logan Co. v. CommissionerUnited States Board of Tax Appeals · 1927
- Shiman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1932
- Glendinning, McLeish & Co. v. Commissioner of Internal Rev.Court of Appeals for the Second Circuit · 1932
- Chicago Ry. Equipment Co. v. BlairCourt of Appeals for the Seventh Circuit · 1927
41 more not listed; retrieve them via the Exa API.
3Cited by31 opinions
- Putnam v. CommissionerSupreme Court of the United States · 1956
- Arrigoni v. CommissionerUnited States Tax Court · 1980
- WF Young, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1941
- Reading Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1942
- O. D. Bratton v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1954
26 more not listed; retrieve them via the Exa API.