Legal Opinion
Hadley Falls Trust Co. v. United States
Court of Appeals for the First Circuit
Decided March 29, 1940No. 3434PublishedCited by 23 opinions
1Opinion of the Court
BREWSTER, District Judge.
The petitioner-appellant (hereinafter referred to as the “plaintiff”) brought this action to recover refunds of income taxes for the years 1930 and 1931.
1930
The refund claimed for this year is $4,-402.69. In 1927 plaintiff acquired a second mortgage on real estate subject to a first mortgage of $100,000. The second mortgage secured a note in the amount of $65,000, given by the Western Massachusetts Realty Company. The Board of Directors of that Company, on November 8, 1930, voted to turn the property over to the plaintiff, due to the fact that they were unable to meet…
2Cases cited28 opinions
- Helvering v. TaylorSupreme Court of the United States · 1935
- United States v. S. S. White Dental Manufacturing Co.Supreme Court of the United States · 1927
- Burnet v. HoustonSupreme Court of the United States · 1931
- Helvering v. R. J. Reynolds Tobacco Co.Supreme Court of the United States · 1939
- Helvering v. WinmillSupreme Court of the United States · 1938
23 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- American Offshore, Inc. v. CommissionerUnited States Tax Court · 1991
- Cramer v. CommissionerUnited States Tax Court · 1971
- Becker v. Anheuser-Busch, Inc.Court of Appeals for the Eighth Circuit · 1941
- Pullman Trust & Savings Bank v. United StatesDistrict Court, N.D. Illinois · 1963
- Community Bank v. CommissionerUnited States Tax Court · 1982
18 more not listed; retrieve them via the Exa API.