Legal Opinion
Higginson v. United States
District Court, D. Massachusetts
Decided January 6, 1956No. Civ. A. No. 54-540PublishedCited by 3 opinions
1Opinion of the Court
SWEENEY, Chief Judge.
This is an action brought .under Section 1346(a) (1) of the Judicial Code, 28 U.S.C.Á., to recover federal income taxes paid by the plaintiffs for the calendar years 1947, 1948, 1949, and 1950. The facts have been stipulated and are as follows.
The plaintiffs are the duly appointed successor trustees undér a trust established by T. Jefferson Coolidge, late of Manchester, Massachusetts, by deed of trust dated February 12, 1913 (hereinafter called the Trust). The settlor directed the trustees to make semiannual distributions of the net income of the entire trust fund to…
2Cases cited8 opinions
- Freuler v. HelveringSupreme Court of the United States · 1934
- Hart v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1932
- Commissioner of Internal Revenue v. OwensCourt of Appeals for the Tenth Circuit · 1935
- DeBrabant v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1937
- Ferguson v. ForstmannCourt of Appeals for the Third Circuit · 1928
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3Cited by3 opinions
- United States v. Francis L. Higginson, TrusteesCourt of Appeals for the First Circuit · 1956
- McRitchie v. CommissionerUnited States Tax Court · 1956
- McRitchie v. CommissionerUnited States Tax Court · 1956