Legal Opinion

Industrial Trust Co. v. Commissioner of Internal Rev.

Court of Appeals for the First Circuit

Decided December 26, 1947No. 4277Published

1Opinion of the Court

165 F.2d 142 (1947)

INDUSTRIAL TRUST CO.

v.

COMMISSIONER OF INTERNAL REVENUE.

No. 4277.

Circuit Court of Appeals, First Circuit.

December 26, 1947.

Richard F. Canning, Ira Lloyd Letts and Andrew P. Quinn, all of Providence, R. I., for petitioner.

Helen Goodner, Sp. Asst. to Atty. Gen., Theron L. Caudle, Asst. Atty. Gen., Helen R. Carloss, Robert N. Anderson and Hilbert P. Zarky, Sp. Assts. to Atty. Gen., for commissioner.

Before MAGRUDER, MAHONEY and WOODBURY, Circuit Judges.

MAHONEY, Circuit Judge.

The executor under the will of Milton J. Budlong, who died on July 5, 1941, has brought this petition for…

2Cases cited24 opinions

  1. Helvering v. TaylorSupreme Court of the United States · 1935
  2. Hassett v. WelchSupreme Court of the United States · 1938
  3. May v. HeinerSupreme Court of the United States · 1930
  4. Commissioner v. Estate of HolmesSupreme Court of the United States · 1946
  5. Cyrus H. McCormick v. David BurnetSupreme Court of the United States · 1931

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