Legal Opinion
Old Colony Trust Co. v. Malley
Court of Appeals for the First Circuit
Decided May 17, 1927No. 2107PublishedCited by 7 opinions
1Opinion of the Court
ANDERSON, Circuit Judge.
The executors under the will of Sidney W. Wins-low, who died on June 18,1917, brought this suit at law to recover a portion ($58,238.-12) of an inheritance tax claimed to have been illegally exacted from their estate. The tax was levied under the Act of September 8, 1916, 39 Stat. 777, as amended (by increasing the rates) by Act of March 3, 1917, 39 Stat. 1002 (Comp. St. §§ 6336%b, 6336%bb). Sections 201 and 203, so far as they need now be stated, are as follows:
“See. 201. That a tax (hereinafter in this title referred to as the tax), equal to the following percentages…
2Cases cited9 opinions
- Gould v. GouldSupreme Court of the United States · 1917
- United States v. MerriamSupreme Court of the United States · 1923
- United States v. FreemanSupreme Court of the United States · 1845
- Edwards v. SlocumSupreme Court of the United States · 1924
- Baltzell v. MitchellCourt of Appeals for the First Circuit · 1925
4 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Jameson v. CommissionerUnited States Tax Court · 1999
- Santa Monica Mountain Park Co. v. United StatesCourt of Appeals for the Ninth Circuit · 1938
- Averill v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1938
- Nichols v. LeachCourt of Appeals for the First Circuit · 1931
- Gallardo v. CoombsCourt of Appeals for the First Circuit · 1928
2 more not listed; retrieve them via the Exa API.