Legal Opinion
Commissioner of Internal Rev. v. State Street T. Co.
Court of Appeals for the First Circuit
Decided June 3, 1942No. 3751PublishedCited by 24 opinions
1Opinion of the Court
MAHONEY, Circuit Judge.
The Commissioner of Internal Revenue disallowed as a deduction a claim of $156,-473.04 against the Estate of Francis Browne Grinnell for alimony payments and determined a deficiency in the estate taxes. The Board of Tax Appeals disapproved the determination of the Commissioner and decided that there was no deficiency. The deduction of $156,473.04 represents the value at the date of the decedent’s death of monthly payments of $1,000 for life to a person of the age of the widow, Elizabeth M. Grinnell. The Commissioner has petitioned this court to review the decision of…
2Cases cited13 opinions
- Brotherhood of Locomotive Firemen & Enginemen v. PinkstonSupreme Court of the United States · 1934
- Jacobs v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1929
- French v. McAnarneyMassachusetts Supreme Judicial Court · 1935
- Schillander v. SchillanderMassachusetts Supreme Judicial Court · 1940
- Wilson v. CaswellMassachusetts Supreme Judicial Court · 1930
8 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Commissioner of Internal Revenue v. MaresiCourt of Appeals for the Second Circuit · 1946
- Estate of Hagmann v. CommissionerUnited States Tax Court · 1973
- Estate of Mary Redding Shedd, First National Bank of Arizona, Trustee v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1963
- Estate of Van Horne v. CommissionerUnited States Tax Court · 1982
- Commissioner of Internal Revenue v. Estate of Carlton A. Shively, Deceased, John E. D. Grunow, AdministratorCourt of Appeals for the Second Circuit · 1960
19 more not listed; retrieve them via the Exa API.