Legal Opinion
United States v. Britten
Court of Appeals for the Third Circuit
Decided May 21, 1947No. 9212PublishedCited by 14 opinions
1Opinion of the Court
McLAUGHLIN, Circuit Judge.
This is an income tax matter in which suit was brought to recover certain amounts paid under protest for deficiency assessments. The District Court on motion for summary judgment decided in favor of the taxpayers 1 and the government appeals.
The executors of the estate of Eric T. Franzen, deceased, were also named as trustees in the will which' directed that the residue of the estate be held in three trusts. On this appeal we are concerned with sales by them'in 1935, prior to the final settlement of the estate, of blocks of stock in two different companies. The main…
2Cases cited30 opinions
- Commissioner v. TowerSupreme Court of the United States · 1946
- Helvering v. HallockSupreme Court of the United States · 1940
- Brewster v. GageSupreme Court of the United States · 1930
- Helvering v. StuartSupreme Court of the United States · 1942
- Helvering v. R. J. Reynolds Tobacco Co.Supreme Court of the United States · 1939
25 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Subin v. GoldsmithCourt of Appeals for the Second Circuit · 1955
- G. D. Searle & Co. v. Chas. Pfizer & Co., Inc.Court of Appeals for the Seventh Circuit · 1956
- Monroe v. Board of EducationDistrict Court, D. Connecticut · 1975
- Oliver v. TaylorSupreme Court of Alabama · 1981
- BROWN v. Bishop Trust Co.Hawaii Supreme Court · 1960
9 more not listed; retrieve them via the Exa API.