Legal Opinion
Perry v. Page
Court of Appeals for the First Circuit
Decided November 10, 1933No. 2843PublishedCited by 9 opinions
1Opinion of the Court
WILSON, Circuit Judge.
This is an appeal from judgment of the District Court of Rhode Island in a suit by the plaintiffs as trustees of the estate of the late Frank B. Hazard to recover a sum alleged to have been erroneously assessed and collected of the plaintiffs as income taxes for the year 1927. Jury trial was waived.
The District Court found that the tax was erroneously assessed and collected as the income of the estate was, by the will of the deceased, to be used exclusively for charitable purposes. The defense was that a closing agreement, so called, under section 606 of the Revenue Act…
2Cases cited11 opinions
- Keyser v. HitzSupreme Court of the United States · 1890
- Norris v. United StatesSupreme Court of the United States · 1921
- Marsh v. Nichols, Shepard & Co.Supreme Court of the United States · 1888
- Parish v. United StatesSupreme Court of the United States · 1880
- United States v. PeraltaSupreme Court of the United States · 1857
6 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Rink v. CommissionerUnited States Tax Court · 1993
- Wolverine Petroleum Corp. v. CommissionerCourt of Appeals for the Eighth Circuit · 1935
- Anderson v. P. W. Madsen Inv. Co.Court of Appeals for the Tenth Circuit · 1934
- United States v. SignoreCourt of Appeals for the Seventh Circuit · 1940
- E. Van Noorden & Co. v. United StatesDistrict Court, D. Massachusetts · 1934
4 more not listed; retrieve them via the Exa API.