Legal Opinion
Hackett v. Commissioner
Court of Appeals for the First Circuit
Decided December 18, 1946No. Nos. 4155-4157PublishedCited by 17 opinions
1Opinion of the Court
MAHONEY, Circuit Judge.
Petitioners, Robert P. Hackett, Arthur O. Wellman and John Id. Nichols, seek review of the decision of the Tax Court which in a consolidated proceeding sustained a determination by the Commissioner of Internal Revenue of deficiencies in their income taxes for the calendar year 1941. Hackett, Wellman and Nichols were officer-directors of Nichols & Co., Inc., a Massachusetts corporation.
The facts were all stipulated and were so found. Only those facts material to an understanding of the issue will be stated, in August, 1941, at a meeting of the Board of Directors of…
2Cases cited11 opinions
- Commissioner v. SmithSupreme Court of the United States · 1945
- Helvering v. New York Trust Co.Supreme Court of the United States · 1934
- Brodie v. CommissionerUnited States Tax Court · 1942
- Pearce v. CommissionerSupreme Court of the United States · 1942
- Deupree v. CommissionerUnited States Tax Court · 1942
6 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Chattanooga Automobile Club v. Commissioner of Internal Revenue. Warren Automobile Club, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1950
- Katharine T. Hyde v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1962
- State v. PollockSupreme Court of Alabama · 1948
- United States v. DrescherCourt of Appeals for the Second Circuit · 1950
- The Denver & Rio Grande Western Railroad Company, a Corporation v. The United StatesUnited States Court of Claims · 1963
12 more not listed; retrieve them via the Exa API.