Legal Opinion
Brewster v. Gage
Court of Appeals for the Second Circuit
Decided February 4, 1929No. 176PublishedCited by 7 opinions
1Opinion of the Court
MANTON, Circuit Judge.
This action was brought to recover income taxes alleged to have been erroneously and illegally collected as additional taxes for the years 1920, 1921 and 1922. Defendant in error filed his return for these years, and reported profits to him realized on the sale of securities which lie received as a residuary legatee under Ms father’s will. His income or profit differs in amount according to the date of the death of his father, May 20, 1918, or the date of distribution, April 19, 1920. The court below held tho profit was determinable by subtracting from the sale price the…
2Cases cited14 opinions
- National Lead Co. v. United StatesSupreme Court of the United States · 1920
- United States v. Cerecedo Hermanos Y CompañiaSupreme Court of the United States · 1908
- Blood v. . KaneNew York Court of Appeals · 1892
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of LansingNew York Court of Appeals · 1905
- Wager v. . WagerNew York Court of Appeals · 1882
9 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Globe Indemnity Co. v. BruceCourt of Appeals for the Tenth Circuit · 1935
- Simmons Co. v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1929
- Lane v. CorwinCourt of Appeals for the Second Circuit · 1933
- Estate of Francis S. Tilyou by Florence J. Tilyou v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1972
- Globe Indemnity Co. v. BruceCourt of Appeals for the Tenth Circuit · 1935
2 more not listed; retrieve them via the Exa API.