Legal Opinion
McClennen v. Commissioner of Internal Revenue
Court of Appeals for the First Circuit
Decided November 4, 1942No. 3786PublishedCited by 25 opinions
1Opinion of the Court
MAGRUDER, Circuit Judge.
Placing their chief reliance upon Bull v. United States, 1935, 295 U.S. 247, 55 S.Ct. 695, 79 L.Ed. 1421, the petitioners, as executors under the will of George R. Nutter, deceased, seek a review by us of a decision by the Board of Tax Appeals sustaining in part the Commissioner’s determination of a deficiency in the estate tax of Mr. Nutter. The Commissioner conceded error as to one item, in respect to which the Board made appropriate adjustment in redetermining the deficiency.
George R. Nutter had been a partner in the firm of Nutter, McClennen & Fish, practising law…
2Cases cited8 opinions
- Bull v. United StatesSupreme Court of the United States · 1935
- Helvering v. EubankSupreme Court of the United States · 1941
- Helvering v. Estate of EnrightSupreme Court of the United States · 1941
- Hill v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1930
- Stewart v. . RobinsonNew York Court of Appeals · 1889
3 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- Estate of Charles A. Riegelman, Deceased, William I. Riegelman, Carol R. Lubin and Arthur L. Strasser, Executors v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1958
- Commissioner of Internal Revenue v. Franklin A. ReeceCourt of Appeals for the First Circuit · 1956
- Hagan v. DundoreCourt of Appeals of Maryland · 1947
- Hull v. CommissionerUnited States Tax Court · 1962
- Duffield v. United StatesDistrict Court, E.D. Pennsylvania · 1955
20 more not listed; retrieve them via the Exa API.