Legal Opinion
Hadley Falls Trust Co. v. United States
District Court, D. Massachusetts
Decided February 14, 1938No. 6702PublishedCited by 2 opinions
1Opinion of the Court
McLELLAN, District Judge.
The plaintiff seeks recovery of corporate income taxes paid for the years 1930 and 1931.
Statements of fact herein are intended as findings of fact, and statements of law as conclusions of law, in accordance with U.S.C.A. title 28, § 764.
The case was heard upon a “Stipulation of Facts,” oral testimony, and certain exhibits. It is agreed that where the “Stipulation of Facts” and the oral testimony differ, the stipulation is to prevail. Accordingly, the facts, to the extent that they there appear, are found to be as stipulated.
Several questions arise with reference to…
2Cases cited14 opinions
- Manhattan General Equipment Co. v. Commissioner of Internal RevenueSupreme Court of the United States · 1936
- Spring City Foundry Co. v. CommissionerSupreme Court of the United States · 1934
- Helvering v. Midland Mutual Life InsuranceSupreme Court of the United States · 1937
- Fairless v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1933
- City Institution for Savings v. KelilMassachusetts Supreme Judicial Court · 1928
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3Cited by2 opinions
- Hadley Falls Trust Co. v. United StatesCourt of Appeals for the First Circuit · 1940
- City of Boston v. GordonMassachusetts Supreme Judicial Court · 1961