Legal Opinion
Old Colony Trust Company v. United States
District Court, D. Massachusetts
Decided October 5, 1970No. Civ. A. 69-295PublishedCited by 11 opinions
1Opinion of the Court
OPINION
GARRITY, District Judge.
This is a tax refund suit for recovery of United States estate taxes assessed and collected from the plaintiff, Old Colony Trust Company, in its capacity as executor of the Estate of Grace E. Smith. The court has jurisdiction by-virtue of 28 U.S.C. § 1346(a) (1).
The facts are set forth in their entirety in a stipulation and exhibits filed by the parties. In summary, the decedent, Grace E. Smith, a Massachusetts domiciliary, died on May 23, 1964, leaving a last will and testament dated December 12, 1959. The will was admitted to probate by the Essex Probate Court…
2Cases cited6 opinions
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Merchants Nat. Bank of Boston v. CommissionerSupreme Court of the United States · 1943
- Minot v. PaineMassachusetts Supreme Judicial Court · 1868
- Old Colony Trust Co. v. SillimanMassachusetts Supreme Judicial Court · 1967
- Bankers Trust Company v. United StatesDistrict Court, S.D. New York · 1970
1 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Markham, etc v. FayCourt of Appeals for the First Circuit · 1996
- Estate of Speer v. CommissionerUnited States Tax Court · 1972
- Toulmin Estate v. United StatesDistrict Court, S.D. Ohio · 1971
- Doss v. United StatesDistrict Court, N.D. Texas · 1971
- In Re Estate of Harry A. Toulmin, Jr. Virginia Bernthal Toulmin v. United StatesCourt of Appeals for the Sixth Circuit · 1972
6 more not listed; retrieve them via the Exa API.