Legal Opinion
Industrial Trust Co. v. Commissioner of Int. Rev.
Court of Appeals for the First Circuit
Decided October 29, 1945No. 4038PublishedCited by 15 opinions
1Opinion of the Court
MAHONEY, Circuit Judge.
This case is here on the petition of the executors of the estate of J. Jerome Hahn to review the decision of the Tax Court which sustained the determination by the Commissioner of Internal Revenue of a deficiency in the estate tax of $381,138.88.
The testator died in Providence, Rhode Island, December 6, 1938, leaving a widow sixty-five years of age, his mother who died in 1941 and a sister who died in 1945. His gross estate was estimated to be $1,873,436.05 and after the executors made certain deductions amounting to $1,456,073.64 and a specific exemption of $100,000,…
2Cases cited8 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
- Humes v. United StatesSupreme Court of the United States · 1928
- United States v. Provident Trust Co.Supreme Court of the United States · 1934
- Gammons v. HassettCourt of Appeals for the First Circuit · 1941
3 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Newton Trust Co. v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1947
- Blodget v. Delaney, CollectorCourt of Appeals for the First Circuit · 1953
- Old Colony Trust Company, of the Estate of John H. Cunningham v. United StatesCourt of Appeals for the First Circuit · 1970
- United States v. PowellCourt of Appeals for the Tenth Circuit · 1962
- The Third National Bank and Trust Company of Springfield v. United StatesCourt of Appeals for the First Circuit · 1956
10 more not listed; retrieve them via the Exa API.