Legal Opinion
Page v. Rhode Island Hospital Trust Co.
Court of Appeals for the First Circuit
Decided February 12, 1937No. 3184PublishedCited by 7 opinions
1Opinion of the Court
WILSON, Circuit Judge.
This is an appeal from a judgment of the District Court of Rhode Island in an action to recover alleged overpayment of income taxes by the plaintiff’s testator, Henry Pearce, Jr., for the year 1928.
Plaintiff’s testator had for several years prior to 1924 purchased and sold securities on the New York Exchange through Harriman & Co., as brokers, with whom he had what is termed in brokerage circles a “margin account.” During that time he was supposed to maintain with the brokers, either in the form of cash or securities, a margin equal to at least 10 per cent, of the cost…
2Cases cited8 opinions
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- Lucas v. American Code Co.Supreme Court of the United States · 1930
- Eckert v. BurnetSupreme Court of the United States · 1931
- Burnet v. HuffSupreme Court of the United States · 1933
- Hart v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1932
3 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Haley v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1953
- M. O. Rife and Maidee W. Rife v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1966
- Beatrice B. Bramer, Cecil B. Mihaly and George C. Brown, Surviving Executors, Estate of S. Eugene Bramer, Deceased v. United StatesCourt of Appeals for the Third Circuit · 1958
- Haley v. CommissionerUnited States Tax Court · 1951
- Tams v. United StatesDistrict Court, S.D. West Virginia · 1940
2 more not listed; retrieve them via the Exa API.