Legal Opinion
Hurd v. Commissioner of Internal Revenue
Court of Appeals for the First Circuit
Decided March 7, 1947No. 4227PublishedCited by 48 opinions
1Opinion of the Court
DOBIE, Circuit Judge.
This is a petition to review a deficiency of $5,973.58 in estate taxes assessed by the Commissioner of Internal Revenue (hereinafter referred to as the Commissioner) against Charlotte H. Hurd, executrix of the estate of Edward L. Hurd (hereinafter referred to as the estate, and the decedent, respectively) under Section 811 (d) (2) of the Internal Revenue Code, 26 U.S.C.A. Int.Rev.Code, § 811(d) (2). The Tax Court ruled in favor of the Commissioner under Section 811(d) (2) without considering the application of Section 811 (c). Jurisdiction is established under Sections…
2Cases cited15 opinions
- Helvering v. HallockSupreme Court of the United States · 1940
- Commissioner v. Estate of HolmesSupreme Court of the United States · 1946
- City Bank Farmers Trust Co. v. McGowanSupreme Court of the United States · 1945
- Estate of Budlong v. CommissionerUnited States Tax Court · 1946
- Nettleton v. CommissionerUnited States Tax Court · 1945
10 more not listed; retrieve them via the Exa API.
3Cited by48 opinions
- Pardee v. CommissionerUnited States Tax Court · 1967
- Old Colony Trust Company, of the Estate of John H. Cunningham v. United StatesCourt of Appeals for the First Circuit · 1970
- Strite v. McGinnesCourt of Appeals for the Third Circuit · 1964
- John J. Round, Jr., Executors v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1964
- Edelman v. CommissionerUnited States Tax Court · 1962
43 more not listed; retrieve them via the Exa API.