Legal Opinion
Welch v. Paine
Court of Appeals for the First Circuit
Decided June 3, 1941No. 3649PublishedCited by 26 opinions
1Opinion of the Court
MAGRUDER, Circuit Judge.
In this suit for the recovery back of certain taxes upon gifts in 1934 and 1935, the District Court gave judgment for the plaintiff-taxpayer, and the defendants appeal. The gift in 1934, and one of the gifts in 1935, were by way of augmenting the funds of a trust created by the taxpayer in 1930. The other 1935 gift here in issue was an additional contribution to the funds of a second trust, created by the taxpayer in 1934. In both trusts the taxpayer named himself trustee. This appeal raises only the question whether the gifts were of “future interests in property”…
2Cases cited5 opinions
- United States v. PelzerSupreme Court of the United States · 1941
- Ryerson v. United StatesSupreme Court of the United States · 1941
- Claflin v. ClaflinMassachusetts Supreme Judicial Court · 1889
- Forbes v. SnowMassachusetts Supreme Judicial Court · 1923
- Perabo v. GallagherMassachusetts Supreme Judicial Court · 1922
3Cited by26 opinions
- Fondren v. CommissionerSupreme Court of the United States · 1945
- Markham, etc v. FayCourt of Appeals for the First Circuit · 1996
- Fisher v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1942
- Commissioner of Internal Revenue v. BrandegeeCourt of Appeals for the First Circuit · 1941
- Irwin S. Chanin v. The United States. Henry I. Chanin v. The United States. Sylvia Chanin v. The United StatesUnited States Court of Claims · 1968
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