Legal Opinion
First Nat. Bank of Boston v. United States
Court of Appeals for the First Circuit
Decided March 9, 1935No. 2984PublishedCited by 5 opinions
1Opinion of the Court
WILSON, Circuit Judge.
This is an appeal from a judgment of the District Court of Massachusetts on á petition to recover a refund of $5,044.73 alleged to have been illegally assessed and collected of the petitioners as taxes on income of a trust for the calendar year 1928.
The Commissioner included in the income of the petitioners as subject to the normal and surtax the sum of $74,773.08, as gain from the sale of securities which the *201petitioners claim had been held by them for more than two years and should have been treated as capital gain under section 101 of the Revenue Act of 1928 (26 USCA…
2Cases cited7 opinions
- Brewster v. GageSupreme Court of the United States · 1930
- Helvering v. New York Trust Co.Supreme Court of the United States · 1934
- Helvering v. BlissSupreme Court of the United States · 1934
- Wheeler v. GreeneSupreme Court of the United States · 1929
- Hooper v. BradfordMassachusetts Supreme Judicial Court · 1901
2 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- In Re McNeillUnited States Bankruptcy Court, E.D. New York · 1996
- Ogle v. HelveringCourt of Appeals for the Second Circuit · 1935
- United States v. Van NostrandCourt of Appeals for the First Circuit · 1938
- Lee v. CommissionerCourt of Appeals for the First Circuit · 1935
- Rand v. HelveringCourt of Appeals for the Eighth Circuit · 1935