Legal Opinion
Forbes v. Commissioner of Internal Revenue
Court of Appeals for the First Circuit
Decided February 25, 1936No. 3078PublishedCited by 8 opinions
1Opinion of the Court
WILSON, Circuit Judge.
This is a petition for a review of a decisión of the Board of Tax Appeals pursuant to sections 1001 and 1003 of chapter 27, 44 Stat. 9, 109, 110, Revenue Act of 1926, as amended by section 1101 of the Revenue Act of 1932, c. 209, 47 Stat. 169 (26 U.S.C.A. §§ 641, 642).
The soie issue raised in the briefs of the parties is whether the petitioner under a trust executed by her mother, Alice Bowditch Forbes, took a vested or contingent interest in one-third of the corpus of the trust. The statute involved is section 113 of the Revenue Act of 1928 (26 U.S.C.A. § 113 note). .
On…
2Cases cited15 opinions
- Poe v. SeabornSupreme Court of the United States · 1930
- Swift & Co. v. Hocking Valley Railway Co.Supreme Court of the United States · 1917
- De Vaughn v. HutchinsonSupreme Court of the United States · 1897
- Crapo v. PriceMassachusetts Supreme Judicial Court · 1906
- Ahles Realty Corp. v. Commissioner of Int. Rev.Court of Appeals for the Second Circuit · 1934
10 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Phelps Dodge Refining Corp. v. Federal Trade CommissionCourt of Appeals for the Second Circuit · 1943
- Coates Trust v. CommissionerUnited States Tax Court · 1970
- Van Vranken v. HelveringCourt of Appeals for the Second Circuit · 1940
- Bingen v. First Trust Co. of St. PaulCourt of Appeals for the Eighth Circuit · 1939
- Reynolds v. CommissionerCourt of Appeals for the Fourth Circuit · 1940
3 more not listed; retrieve them via the Exa API.