Legal Opinion
Robbins v. Commissioner of Internal Revenue
Court of Appeals for the First Circuit
Decided May 2, 1940No. 3527PublishedCited by 20 opinions
1Opinion of the Court
MAHONEY, Circuit Judge.
This is a petition to review a decision of the Board of Tax Appeals which affirmed a determination by the Commissioner disallowing as a deduction the value of a bequest made by the decedent, Charles H. Allen, under his will to Amherst College, an educational institution.
The question is, does the deduction sought by the petitioner come within the limitations of Section 303(a) (3) of the Revenue Act of 1926? The statute is as follows:
Revenue Act of 1926, c. 27, 44 Stat. 9, as amended:
“Sec. 301. (a) In lieu of the tax imposed by Title III of the Revenue Act of 1924, a tax…
2Cases cited15 opinions
- Knowlton v. MooreSupreme Court of the United States · 1900
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Lyeth v. HoeySupreme Court of the United States · 1938
- New York Trust Co. v. EisnerSupreme Court of the United States · 1921
- Young Men's Christian Assn. of Columbus v. DavisSupreme Court of the United States · 1924
10 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- William J. Oetting, of the Estate of Irma H. Dunmeyer, Deceased v. United StatesCourt of Appeals for the Eighth Circuit · 1983
- In Re Sage's EstateCourt of Appeals for the Third Circuit · 1941
- Delaney v. GardnerCourt of Appeals for the First Circuit · 1953
- Helvering v. Rhodes' EstateCourt of Appeals for the Eighth Circuit · 1941
- Thompson's Estate v. Commissioner of Internal Rev.Court of Appeals for the Second Circuit · 1941
15 more not listed; retrieve them via the Exa API.