Legal Opinion
McHarg v. Fitzpatrick
Court of Appeals for the Second Circuit
Decided March 3, 1954No. 22870_1PublishedCited by 13 opinions
1Opinion of the Court
L. HAND, Circuit Judge.
The plaintiffs, “Successor Trustees” under the will of Henry K. McHarg, deceased, sue the defendant, a former Collector of Internal Revenue for thé District of Connecticut, to recover income taxes alleged to have been unlawfully collected. The only question is whether the income should have been computed on the basis of three separate trusts, or of a single trust; and that in turn depends upon Paragraph Thirteenth (a) of McHarg’s will, which was admitted to probate in the courts of Connecticut, of which he had been a resident. In March, 1949, the plaintiffs filed an…
2Cases cited7 opinions
- US Trust Co. v. Commissioner of Internal RevenueSupreme Court of the United States · 1936
- Huntington Nat. Bank v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1937
- State Sav. Loan & Trust Co. v. Commissioner of Int. Rev.Court of Appeals for the Seventh Circuit · 1933
- MacManus v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1942
- Hale, Former Collector of Internal Revenue v. Dominion Nat. Bank Henslee, Collector of Internal Revenue v. Dominion Nat. BankCourt of Appeals for the Sixth Circuit · 1951
2 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Whittemore v. FitzpatrickDistrict Court, D. Connecticut · 1954
- Morris Trusts v. CommissionerUnited States Tax Court · 1968
- Second National Bank of New Haven v. United StatesDistrict Court, D. Connecticut · 1963
- United Presbyterian Foundation v. BerrymanSupreme Court of Kansas · 1979
- Boyce v. United StatesDistrict Court, W.D. Louisiana · 1961
8 more not listed; retrieve them via the Exa API.