Legal Opinion
M. Louise Collins, Administratrix v. Commissioner of Internal Revenue
Court of Appeals for the First Circuit
Decided November 9, 1954No. 4848_1PublishedCited by 12 opinions
1Opinion of the Court
HARTIGAN, Circuit Judge.
This is a petition for review of a decision of the Tax Court of the United States [Gowdy’s Estate v. Commissioner of Internal Revenue, 21 T.C. 219] entered on January 22, 1954, determining a deficiency of $1,207.13 in estate tax on the estate of Mary Gowdy, of which petitioner is administratrix c. t. a. The following material facts were stipulated and were adopted by the Tax Court as its findings of fact.
Mary Gowdy died on August 27, 1947. At the date of death the decedent owned two United States Defense Bonds, Series G, each issued on December 1, 1941, in the…
2Cases cited15 opinions
- Helvering v. R. J. Reynolds Tobacco Co.Supreme Court of the United States · 1939
- Helvering v. WinmillSupreme Court of the United States · 1938
- Guggenheim v. RasquinSupreme Court of the United States · 1941
- Rollingwood Corp. v. Commissioner of Internal Revenue. Bohannon v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1951
- Massachusetts Mutual Life Insurance v. United StatesSupreme Court of the United States · 1933
10 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Marie H. Hamm v. Commissioner of Internal Revenue, William Hamm, Jr. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- Estate of Reynolds v. CommissionerUnited States Tax Court · 1970
- Bankers Trust Company, as of the Will of Harriet Delta Ellis, Deceased v. United StatesCourt of Appeals for the Second Circuit · 1960
- The Texas Company v. R. O'Brien & Co., Inc., LibelantCourt of Appeals for the First Circuit · 1957
- John Leach, Intervenor v. Crucible Center CompanyCourt of Appeals for the First Circuit · 1968
7 more not listed; retrieve them via the Exa API.