Legal Opinion
Leach v. Nichols
District Court, D. Massachusetts
Decided July 24, 1930No. 2700PublishedCited by 1 opinion
1Opinion of the Court
BREWSTER, District Judge.
This is an action brought to recover estate taxes alleged to have been erroneously exacted by the defendant.
The plaintiff's testator died November 9, 1918. The liability of the estate for an estate tax is to be determined with reference to the provisions of Revenue Acts of 1916 and 1917 (Act of Sept. 8,1916, § 200 et seq., 39 Stat. 777; Act of Oct. 3, 1917, § 900 et seq., 40 Stat. 324). These statutes impose a tax measured by the “net estate” as defined therein.
The present controversy arises over the refusal of the Commissioner of Internal Revenue to deduct from the…
2Cases cited12 opinions
- Tucker v. AlexanderSupreme Court of the United States · 1927
- Red Wing Malting Co. v. WillcutsCourt of Appeals for the Eighth Circuit · 1926
- Leach v. NicholsCourt of Appeals for the First Circuit · 1927
- Warner v. WalshDistrict Court, D. Connecticut · 1927
- Arizona Commercial Mining Co. v. CaseyDistrict Court, D. Massachusetts · 1929
7 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Smith v. United StatesDistrict Court, D. Massachusetts · 1936