Nichols v. Gaston
Court of Appeals for the First Circuit
Appeal from the District Court of the United States for the District of Massachusetts as to a decree entered pro forma following the ruling in Page v. Polk, 276 Fed. 128; George W. Anderson, Judge. Suit in equity by William A. Gaston and another, executors, against Malcolm E. Nichols, individually and as Collector of Internal Revenue. Decree for complainants, and defendant appeals.
1Opinion of the Court
BINGHAM, Circuit Judge.
This is an appeal from a final decree of the District Court for Massachusetts in a suit in equity brought by Gaston and Falvey, executors of the estate of James M. Prendergast, against Nichols, individually and as collector of internal revenue for the district of Massachusetts, restraining the latter from collecting a tax assessed against the estate.
*68The complainants and the defendant are citizens of Massachusetts. Prendergast died November 29, 1920. The complainants duly filed their return, setting forth the value of the estate, and the Commissioner of Internal Revenue…
2Cases cited14 opinions
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- Sage v. United StatesSupreme Court of the United States · 1919
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