Legal Opinion
Spear v. Gagne
District Court, D. New Hampshire
Decided March 24, 1943No. 139PublishedCited by 1 opinion
1Opinion of the Court
MORRIS, District Judge.
In this action the plaintiff seeks to recover the sum of $562.40, together with interest, which was paid on account of his federal income taxes for the year 1937.
I find the following facts: William C. Spear, father of the plaintiff, died on October 25, 1931, leaving a substantial fortune and since the plaintiff was his only child and a minor, Walter B. McGregor and Bertha L. Spear were appointed guardians by the Probate Court at Nashua. The guardianship'continued until the year 1937. During the entire guardianship the income of the estate was reported on a cash basis…
2Cases cited4 opinions
- Higgins v. CommissionerSupreme Court of the United States · 1941
- Commissioner of Internal Revenue v. Wurts-DundasCourt of Appeals for the Second Circuit · 1931
- Commissioner v. Van WartCourt of Appeals for the Fifth Circuit · 1934
- Commissioner v. LindermanCourt of Appeals for the Third Circuit · 1934
3Cited by1 opinion
- United States v. O'BYRNEDistrict Court, E.D. Virginia · 1973