Legal Opinion
Noyes v. Hassett
District Court, D. Massachusetts
Decided July 13, 1937No. 6734PublishedCited by 8 opinions
1Opinion of the Court
BREWSTER, District Judge.
This action is brought to recover a portion of a gift tax, imposed by the Revenue Act of 1932 (47 Stat. 169). Jury trial was waived, and the case was submitted on stipulated facts, from which it appears that on December 28, 1934, the plaintiff made four transfers of shares of preferred stock in the Noyes Buick Company to trustees. Each transfer was of 250 shares having a value of $22,500, or a total for the four transfers of $90,000. Plaintiff returned and paid a gift tax on $40,000, having deducted the statutory exemption of $50,-000. He .later claimed a further…
2Cases cited4 opinions
- Blair v. CommissionerSupreme Court of the United States · 1937
- Anderson v. WilsonSupreme Court of the United States · 1933
- Commissioner of Internal Revenue v. WellsCourt of Appeals for the Seventh Circuit · 1937
- Commissioner of Internal Revenue v. KrebsCourt of Appeals for the Third Circuit · 1937
3Cited by8 opinions
- Fisher v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1942
- Rheinstrom v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1939
- Davidson v. WelchDistrict Court, D. Massachusetts · 1938
- Wisotzkey v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1944
- Pelzer v. United StatesUnited States Court of Claims · 1940
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