Legal Opinion
Commissioner of Internal Revenue v. Bristol
Court of Appeals for the First Circuit
Decided June 27, 1941No. 3658PublishedCited by 38 opinions
1Opinion of the Court
MAHONEY, Circuit Judge.
This is a petition by the Commissioner of Internal Revenue to review a decision of the Board of Tax Appeals in which the Board decided that there was no deficiency owing but that there was an overpayment by the respondent of a gift tax for the year 1937 in the amount of $4,641.60.
Pursuant to an ante-nuptial agreement between the taxpayer and his intended wife, the taxpayer purchased two annuities for her and transferred two pieces of realty to himself and her as tenants by the entirety in consideration of her relinquishment of the statutory rights she might have in…
2Cases cited23 opinions
- Estate of Sanford v. CommissionerSupreme Court of the United States · 1939
- Woolford Realty Co. v. RoseSupreme Court of the United States · 1932
- Humes v. United StatesSupreme Court of the United States · 1928
- Taft v. CommissionerSupreme Court of the United States · 1938
- Eaton v. EatonMassachusetts Supreme Judicial Court · 1919
18 more not listed; retrieve them via the Exa API.
3Cited by38 opinions
- Commissioner v. WemyssSupreme Court of the United States · 1945
- Merrill v. FahsSupreme Court of the United States · 1945
- McMurtry v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1953
- Estate of Lela Barry Vardell, Deceased, First National Bank in Dallas v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1962
- Goetchius v. CommissionerUnited States Tax Court · 1951
33 more not listed; retrieve them via the Exa API.