Legal Opinion
Welch v. Hall
Court of Appeals for the First Circuit
Decided March 22, 1943No. 3836PublishedCited by 13 opinions
1Opinion of the Court
MAHONEY, Circuit Judge.
In a trial before a jury the executors of the will of Sarah C. Sears recovered judgment in the sum of $27,008.72 for an alleged deficiency in estate taxes which they had paid to the Collector of Internal Revenue. The question before us on this appeal is whether personal property transferred by the decedent to her daughter, Helen Sears Bradley, should have been included in the decedent’s gross estate under Section 302(c) of the Revenue Act of 1926, 44 Stat. 9, as amended by Section 803(a) of the Revenue Act of 1932, 47 Stat. 169, 26 U.S. C.A. Int.Rev.Acts, pages 227,…
2Cases cited13 opinions
- Helvering v. HallockSupreme Court of the United States · 1940
- Beatty v. . Guggenheim Exploration Co.New York Court of Appeals · 1919
- Kelley v. MeinsMassachusetts Supreme Judicial Court · 1883
- Lathrop v. MerrillMassachusetts Supreme Judicial Court · 1910
- Mills v. BlakelinMassachusetts Supreme Judicial Court · 1940
8 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Fidelity-Philadelphia Trust Co. v. SmithSupreme Court of the United States · 1958
- Delaney v. GardnerCourt of Appeals for the First Circuit · 1953
- Cain v. Comm'rUnited States Tax Court · 1961
- Estate of Becklenberg v. CommissionerUnited States Tax Court · 1958
- Lazarus v. CommissionerCourt of Appeals for the Ninth Circuit · 1975
8 more not listed; retrieve them via the Exa API.