Legal Opinion

Aurore B. Benoit, Transferee v. Commissioner of Internal Revenue

Court of Appeals for the First Circuit

Decided November 16, 1956No. 5117Published

1Opinion of the Court

238 F.2d 485

56-2 USTC P 10,058

Aurore B. BENOIT, Transferee, Petitioner,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent.

No. 5117.

United States Court of Appeals First Circuit.

Nov. 16, 1956.

Walter F. Gibbons, Providence, R.I., with whom Daniel H. Morrissey and Donald A. Delahunt, Providence, R.I., were on brief, for petitioner.

David O. Walter, Atty., Dept. of Justice, Washington, D.C., with whom Charles K. Rice, Asst. Atty. Gen., and Lee A. Jackson and Robert N. Anderson, Attys., Dept. of Justice, Washington, D.C., were on brief, for respondent.

Before MAGRUDER, Chief Judge, and WOODBURY and…

2Cases cited16 opinions

  1. Phillips v. CommissionerSupreme Court of the United States · 1931
  2. R. H. Stearns Co. v. United StatesSupreme Court of the United States · 1934
  3. Helvering v. KehoeSupreme Court of the United States · 1940
  4. Gobins v. Comm'rUnited States Tax Court · 1952
  5. Botz v. HelveringCourt of Appeals for the Eighth Circuit · 1943

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