Legal Opinion

Dunn v. Trefry

Court of Appeals for the First Circuit

Decided May 26, 1919No. 1410PublishedCited by 5 opinions

Appeal from the District Court of the United States for the District of Massachusetts; George W. Anderson, Judge. Suit in equity by Kate PI. Dunn against William D. T. Trefry. Decree for defendant, and complainant appeals.

1Opinion of the Court

BINGHAM, Circuit Judge.

This is a bill in equity to restrain the tax commissioner of Massachusetts from assessing taxes upon the appellant for the years 1917 and 1918 under the Massachusetts Income Tax Law. St. 1916, c. 269.

In the petition it is alleged that the appellant is a resident of the city of Newport and state of Rhode Island, and a citizen of that state; that the defendant is a resident of the city of Boston, in the state of Massachusetts, and a citizen of Massachusetts; and that the matter in controversy exceeds, exclusive of interest and costs, the sum of $3,-*148000. No question is…

2Cases cited1 opinion

  1. Mitchell v. United StatesSupreme Court of the United States · 1875

3Cited by5 opinions

  1. Dorrance's EstateSupreme Court of Pennsylvania · 1932
  2. Kuhn v. Princess Lida of Thurn & TaxisCourt of Appeals for the Third Circuit · 1941
  3. Long v. NormanCourt of Appeals for the First Circuit · 1923
  4. Agassiz v. TrefryDistrict Court, D. Massachusetts · 1919
  5. United States v. YatsevitchDistrict Court, D. Massachusetts · 1929

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