Legal Opinion
State Street Trust Co. v. United States
District Court, D. Massachusetts
Decided March 19, 1958No. Civ. A. 56-546PublishedCited by 12 opinions
1Opinion of the Court
SWEENEY, Chief Judge.
This action was brought by the executors of the estate of Milton L. Cushing to recover alleged overpayments of estate taxes. They assert that the Commissioner erroneously included in the gross estate the value of three trusts, approximately $100,000, and that the estate is entitled to larger deductions for executors’ and legal fees than were allowed by the Commissioner.
Findings of Fact
In 1925, the decedent set up three trusts for the benefit of three of his children, Carolyn, Joseph and Milton W. No trust was established for a fourth child since the decedent thought that…
2Cases cited10 opinions
- Porter v. CommissionerSupreme Court of the United States · 1933
- Allen v. Trust Co. of Ga.Supreme Court of the United States · 1946
- Estate of Spiegel v. CommissionerSupreme Court of the United States · 1949
- Jennings v. SmithCourt of Appeals for the Second Circuit · 1947
- Corkery v. DorseyMassachusetts Supreme Judicial Court · 1916
5 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- State Street Trust Company, Executors v. United StatesCourt of Appeals for the First Circuit · 1959
- King v. CommissionerUnited States Tax Court · 1962
- Budd v. CommissionerUnited States Tax Court · 1968
- Estate of Cutter v. CommissionerUnited States Tax Court · 1974
- Budd v. CommissionerUnited States Tax Court · 1968
7 more not listed; retrieve them via the Exa API.