Legal Opinion

Leach v. Nichols

Court of Appeals for the First Circuit

Decided December 27, 1927No. 2144PublishedCited by 15 opinions

1Opinion of the Court

JOHNSON, Circuit Judge.

This is an action brought by the plaintiff in error, as executor of the estate of William E. Walker, deceased, against Malcolm E. Nichols, as the Collector of Internal Revenue, to recover the sum of $49,634.73 assessed and collected as estate taxes due upon said estate under provisions of the Revenue Act of 1916, as amended and re-enacted October 3, 1917 (Comp. St. §§ 6336%bbb, 6336%bbbb). The ease is here upon a writ of error from a judgment of the District Court of Massachusetts.

The sole question presented is whether the court was right in holding that the plaintiff,…

2Cited by15 opinions

Sanders v. CommissionerCourt of Appeals for the Tenth Circuit · 1955
Parks v. CommissionerUnited States Tax Court · 1959
Leo Sanders and Jessie H. Sanders v. Commissioner of Internal Revenue, Leo Sanders v. Commissioner of Internal Revenue, Jessie H. Sanders v. Commissioner of Internal Revenue, T. Coleman Andrews, Commissioner of Internal Revenue, Arthur L. Fleming, District Commissioner of Internal Revenue for Oklahoma and Texas, and Earl R. Wiseman, Director of Internal Revenue at Oklahoma City, Oklahoma v. Leo Sanders and Jessie H. Sanders, (Two Cases)Court of Appeals for the Tenth Circuit · 1955
Rubel Corp. v. RasquinDistrict Court, E.D. New York · 1942
Bank of New York v. United StatesDistrict Court, S.D. New York · 1956

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