Legal Opinion
Codman v. Commissioner of Internal Revenue
Court of Appeals for the First Circuit
Decided May 28, 1931No. 2524PublishedCited by 6 opinions
1Opinion of the Court
WILSON, Circuit Judge.
Two petitions for review of decisions of the Board of Tax Appeals affirming assess- ' ments by the Commissioner of Internal Revenue of deficiencies in income taxes for the years 1923 and 1924. Both petitions involve the same questions and have been consolidated and may be disposed of in one opinion. The facts are not in dispute.
On August 6, 1902, Maria P. Codman, a resident of Bristol, R. I., died leaving a will. In September of that year William S. Dexter, who was named as executor, petitioned the probate court in Bristol to prove and allow the will and grant letters…
2Cases cited19 opinions
- Doyle v. Mitchell Brothers Co.Supreme Court of the United States · 1918
- Irwin v. GavitSupreme Court of the United States · 1925
- Pritchard v. NortonSupreme Court of the United States · 1882
- Lynch v. Alworth-Stephens Co.Supreme Court of the United States · 1925
- Stratton's Independence, Ltd. v. HowbertSupreme Court of the United States · 1913
14 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- In Re Trust Under Will of KoffendSupreme Court of Minnesota · 1944
- Commissioner v. FreulerCourt of Appeals for the Ninth Circuit · 1933
- Roxburghe v. BurnetCourt of Appeals for the D.C. Circuit · 1932
- Smith v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1935
- Smith v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1935
1 more not listed; retrieve them via the Exa API.