Legal Opinion
Old Colony Trust Associates v. Hassett
Court of Appeals for the First Circuit
Decided May 18, 1945No. 4065PublishedCited by 27 opinions
1Opinion of the Court
FORD, District Judge.
This is an appeal from a judgment, claimed inadequate, of the district court in favor of the appellant in a suit for the recovery of federal income and excess profits taxes paid for the calendar years 1935 and 1936. The facts for the most part have been stipulated by the parties.
The taxpayer, Old Colony Trust Associates, is and was during the tax years of 1935 and 1936 a bank investment trust and a corporation within the meaning of the internal revenue laws.
On July 26, 1932, the appellant owned 30,345 shares of the 75,000 outstanding shares of the Everett Trust Company, a…
2Cases cited15 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- Doyle v. Mitchell Brothers Co.Supreme Court of the United States · 1918
- Griffiths v. CommissionerSupreme Court of the United States · 1939
- Weiss v. StearnSupreme Court of the United States · 1924
10 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- Johnson v. CommissionerUnited States Tax Court · 1973
- United States Department of Health and Human Services v. Robert Porter Smith and Julie Rose SmithCourt of Appeals for the Eighth Circuit · 1986
- James A. Messer Co. v. CommissionerUnited States Tax Court · 1972
- Los Angeles Shipbuilding & Drydock Corporation v. United States of America, United States of America v. Los Angeles Shipbuilding & Drydock CorporationCourt of Appeals for the Ninth Circuit · 1961
- Canton Cotton Mills v. United StatesUnited States Court of Claims · 1951
22 more not listed; retrieve them via the Exa API.