Legal Opinion
Chickering v. Commissioner of Internal Revenue
Court of Appeals for the First Circuit
Decided March 13, 1941No. 3618PublishedCited by 32 opinions
1Opinion of the Court
MAGRUDER, Circuit Judge.
This is an appeal from a decision of the Board of Tax Appeals determining a deficiency in estate taxes of the decedent, Mrs. John Chickering. The sole question presented is whether the decedent’s interest in a trust fund should have been included in her gross estate under § 302(d) of the Revenue Act of 1926, 44 Stat. 9, 71, 26 U.S.C.A.Int.Rev.Acts, page 228.
The decedent’s father, William A. Russell, died intestate in 1899. In 1901 his widow and five children created the William A. Russell Trust and transferred to it the bulk of Mr. Russell’s estate. Each donor became a…
2Cases cited20 opinions
- United States v. WellsSupreme Court of the United States · 1931
- Tyler v. United StatesSupreme Court of the United States · 1930
- Porter v. CommissionerSupreme Court of the United States · 1933
- Helvering v. City Bank Farmers Trust Co.Supreme Court of the United States · 1935
- United States v. JacobsSupreme Court of the United States · 1939
15 more not listed; retrieve them via the Exa API.
3Cited by32 opinions
- Commissioner v. Estate of HolmesSupreme Court of the United States · 1946
- Industrial Trust Co. v. Commissioner of Internal Rev.Court of Appeals for the First Circuit · 1947
- Hurd v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1947
- Hambleton v. Department of RevenueWashington Supreme Court · 2014
- Welch v. TerhuneCourt of Appeals for the First Circuit · 1942
27 more not listed; retrieve them via the Exa API.