Legal Opinion
Saltonstall v. Commissioner
Court of Appeals for the First Circuit
Decided March 15, 1945No. 3980PublishedCited by 5 opinions
1Opinion of the Court
WOODBURY, Circuit Judge.
This is a petition for review of a decision of the Tax Court of the United States in so far as it determined a deficiency in the petitioner’s income tax liability for the year 1937. The facts are not in dispute and were stipulated.
The taxpayer, an individual residing in Massachusetts, is the sole remaining life beneficiary of a trust created in 1917, by her father, who in his lifetime also resided in Massachusetts. By the terms of this trust a certain amount of the net income thereof was to be set aside annually for the benefit of the taxpayer’s brother (he died on…
2Cases cited9 opinions
- Blair v. CommissionerSupreme Court of the United States · 1937
- Freuler v. HelveringSupreme Court of the United States · 1934
- Underwood v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1932
- Knight Newspapers v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1944
- Johnson v. BrinkMassachusetts Supreme Judicial Court · 1930
4 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Industrial Trust Co. v. Commissioner of Internal Rev.Court of Appeals for the First Circuit · 1947
- United States v. Francis L. Higginson, TrusteesCourt of Appeals for the First Circuit · 1956
- Stock Yards Nat. Bank v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1946
- Hanna Iron Ore Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1953
- Industrial Trust Co. v. Commissioner of Internal Rev.Court of Appeals for the First Circuit · 1947