Legal Opinion
Leach v. Commissioner of Internal Revenue
Court of Appeals for the First Circuit
Decided May 28, 1931No. 2522PublishedCited by 18 opinions
1Opinion of the Court
ANDERSON, Circuit Judge.
This is a petition for review of a decision of the Board of Tax Appeals, sustaining the Commissioner of Internal Revenue in his determination of deficiencies in the petitioner’s income- taxes of $7,133.45 for 1921, and of $1,823.09 for 1922.
The questions are: (1) Whether the board erred in holding the petitioner not entitled to deduct $59,000 of an estate tax until 1922; (2) in holding that her deduction for 1922 should be reduced by the amount of the refund of estate taxes, received in 1928.
The material facts are as follows:
The petitioner, of Taunton, Mass., was the…
2Cases cited4 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- United States v. MitchellSupreme Court of the United States · 1926
- United States v. WoodwardSupreme Court of the United States · 1921
- Inland Products Co. v. BlairCourt of Appeals for the Fourth Circuit · 1929
3Cited by18 opinions
- Bergan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1935
- Bartlett v. DelaneyCourt of Appeals for the First Circuit · 1949
- Ben Bimberg & Co. v. HelveringCourt of Appeals for the Second Circuit · 1942
- Commissioner of Internal Revenue v. Central United Nat. BankCourt of Appeals for the Sixth Circuit · 1938
- Cooperstown Corp. v. Commissioner of Internal Rev.Court of Appeals for the Third Circuit · 1944
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