Legal Opinion
United States v. Francis L. Higginson, Trustees
Court of Appeals for the First Circuit
Decided November 16, 1956No. 5116PublishedCited by 18 opinions
1Opinion of the Court
HARTIGAN, Circuit Judge.
This is an appeal from a judgment entered February 23, 1956, in the District Court of the United States for the District of Massachusetts for plaintiffs-appellees in an action to recover federal income taxes in the sum of $914,464.79 paid under protest for the years 1947, 1948, 1949 and 1950.
The question raised in this appeal is whether beneficiaries of an inter vivos trust which by its terms required the net income to be paid semiannually to them became taxable, within the meaning of Int.Rev.Code of 1939, § 162(b), as amended, 56 Stat. 809 (1942) 26 U.S. C.A., upon…
2Cases cited21 opinions
- Blair v. CommissionerSupreme Court of the United States · 1937
- Estate of Sanford v. CommissionerSupreme Court of the United States · 1939
- Freuler v. HelveringSupreme Court of the United States · 1934
- Helvering v. WinmillSupreme Court of the United States · 1938
- United States v. HarkSupreme Court of the United States · 1944
16 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- United States v. F. & M. Schaefer Brewing Co.Supreme Court of the United States · 1958
- James X. Mullen and Mullen Advertising, Inc. v. St. Paul Fire and Marine Insurance CompanyCourt of Appeals for the First Circuit · 1992
- Grace M. Matteson, as Surviving of the Last Will and Testament of Edward M. Markham v. United StatesCourt of Appeals for the Second Circuit · 1956
- Marian Hollywood v. City of Santa Maria Dorothy Lyman Michael A. Maramonte Wayne Schwammel, (Two Cases)Court of Appeals for the Ninth Circuit · 1989
- Estate of Petschek v. CommissionerUnited States Tax Court · 1983
13 more not listed; retrieve them via the Exa API.