Legal Opinion
Higgins v. White
Court of Appeals for the First Circuit
Decided December 8, 1937No. 3272PublishedCited by 13 opinions
1Opinion of the Court
WILSON, Circuit Judge.
These two income tax cases, in which Clara C. Higgins and'John W. Higgins are the respective plaintiffs, involve the same question and are consolidated in one record on appeal to this court. The actions were separately brought in the District Court for the district of Massachusetts to recover taxes claimed to be erroneously assessed. The government demurred to the plaintiff’s declaration in each case, which was sustained. Exceptions were allowed. The following assignment of error is sufficient to raise the sole issue in the cases: That the District Court erred in ruling…
2Cases cited10 opinions
- White v. PoorSupreme Court of the United States · 1935
- Lovett v. FarnhamMassachusetts Supreme Judicial Court · 1897
- Sands v. Old Colony Trust Co.Massachusetts Supreme Judicial Court · 1907
- Thorp v. LundMassachusetts Supreme Judicial Court · 1917
- Coolidge v. LoringMassachusetts Supreme Judicial Court · 1920
5 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- White v. HigginsCourt of Appeals for the First Circuit · 1940
- Commissioner of Internal Revenue v. BettsCourt of Appeals for the Seventh Circuit · 1941
- Fulham v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1940
- Corning v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1939
- Commissioner of Internal Revenue v. WaterburyCourt of Appeals for the Second Circuit · 1938
8 more not listed; retrieve them via the Exa API.