Legal Opinion
Morss v. States
District Court, D. Massachusetts
Decided February 7, 1946No. Civil Action No. 3337PublishedCited by 2 opinions
1Opinion of the Court
HEALEY, District Judge.
This action is brought to recover $32,-496.04 paid as additional federal income *998tax, and interest thereon, for the calendar years 1939, 1940 and 1941, together with interest from the dates of payment. The additional tax was paid by the taxpayer to a former Collector of Internal Revenue for the District of Massachusetts.
The plaintiff created three trusts on December 21, 1936 for three of his children, who were then minors; and on May 27, 1937, he created a fourth trust for a daughter who was born on September 1, 1936. The four trusts are substantially identical as to…
2Cases cited12 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- Helvering v. StuartSupreme Court of the United States · 1942
- Commissioner of Internal Revenue v. BuckCourt of Appeals for the Second Circuit · 1941
- Commissioner of Internal Revenue v. BranchCourt of Appeals for the First Circuit · 1940
- Armstrong v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1944
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3Cited by2 opinions
- Apt v. BirminghamDistrict Court, N.D. Iowa · 1950
- United States v. MorssCourt of Appeals for the First Circuit · 1947