Legal Opinion
Street v. Welch
District Court, D. Massachusetts
Decided December 11, 1939No. 7337PublishedCited by 2 opinions
1Opinion of the Court
FORD, District Judge.
This is a suit to recover $9,556.58 paid by the plaintiffs as income taxes for the year 1935.
The facts are not in dispute having been stipulated for the most part by the parties and are as follows:
The plaintiff, Emma L. Street, in 1929, acquired certain real estate situated at 411— 419 Washington Street, Brookline, Massachusetts, upon foreclosure of a second mortgage held by-her at a cost of $280,-155.50. The property was subject to an existing, first mortgage of $200,000, of which $188,000 remained unpaid. No agreement was made to assume or pay this first mortgage. In…
2Cases cited5 opinions
- Commissioner of Internal Revenue v. FreihoferCourt of Appeals for the Third Circuit · 1939
- Boston Co-operative Bank v. American Central InsuranceMassachusetts Supreme Judicial Court · 1909
- Arnold v. North American Chemical Co.Massachusetts Supreme Judicial Court · 1919
- Sherman & Son v. CorinCourt of Appeals for the First Circuit · 1934
- Commonwealth, Inc. v. CommissionerUnited States Board of Tax Appeals · 1937
3Cited by2 opinions
- Helvering v. Nebraska Bridge Supply & Lumber Co.Court of Appeals for the Eighth Circuit · 1940
- Welch v. StreetCourt of Appeals for the First Circuit · 1941