Legal Opinion
Welch v. Davidson
Court of Appeals for the First Circuit
Decided March 2, 1939No. 3408PublishedCited by 22 opinions
1Opinion of the Court
BINGHAM, Circuit Judge.
This is an appeal from a judgment of the federal District Court for Massachusetts in favor of the plain,tiff. The action is to recover gift taxes paid by the plaintiff for the calendar year 1934, assessed as an additional tax in the amount of $1,272.26.
The facts are not in dispute. It appears that on January 18, 1934, the plaintiff and his wife created an irrevocable trust, and the plaintiff transferred to the Old Colony Trust Company, as trustee, three life insurance policies on his life, which had a cash surrender value of $37,740.05 (the policies of the wife are not…
2Cases cited2 opinions
- Burnet v. GuggenheimSupreme Court of the United States · 1933
- Cox v. CommissionerUnited States Board of Tax Appeals · 1938
3Cited by22 opinions
- Helvering v. HutchingsSupreme Court of the United States · 1941
- Stockstrom v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1951
- Fisher v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1942
- Rheinstrom v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1939
- In Re Eastmare Development Corp.United States Bankruptcy Court, D. Massachusetts · 1993
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