Legal Opinion
Third Nat. Bank & Trust Co. of Springfield v. White
District Court, D. Massachusetts
Decided December 19, 1930No. 4471PublishedCited by 16 opinions
1Opinion of the Court
MORTON, District Judge.
This is an action to recover back an estate tax collected against the estate of Frederick Harris who died in February, 1926. The tax was assessed under the Revenue Act of 1924, § 302 (e) and (h), 26 USCA § 1094 note. The property on which the tax was assessed was entirely personal. It originally belonged to Mr. Harris, and in 3915 was transferred by him, through a third party, to himself and his wife as tenants by the entirety. The defendant has demurred to the declaration.
The present ease is fully covered by Tyler v. U. S., 281 U. S. 497, 50 S. Ct. 356, 74 L. Ed. 991,…
2Cases cited4 opinions
- Reinecke v. Northern Trust Co.Supreme Court of the United States · 1929
- Tyler v. United StatesSupreme Court of the United States · 1930
- May v. HeinerSupreme Court of the United States · 1930
- District of Columbia v. FredSupreme Court of the United States · 1930
3Cited by16 opinions
- United States v. JacobsSupreme Court of the United States · 1939
- Richardson v. HelveringCourt of Appeals for the D.C. Circuit · 1935
- Sheets v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1938
- Robinson v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1933
- Safe Deposit & Trust Co. v. TaitDistrict Court, D. Maryland · 1933
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