Legal Opinion
Smith v. Commissioner of Internal Revenue
Court of Appeals for the First Circuit
Decided August 2, 1935No. 3008PublishedCited by 5 opinions
1Opinion of the Court
MORTON, Circuit Judge.
This appeal involves estate taxes under the Revenue Act of 1926, chap. 27, § 303, 44 Stat. 9 (26 USCA § 1095 and note). The question is whether certain amounts paid to charitable and educational institutions were properly included in the decedent’s net estate for the purpose of the federal tax.
The facts are not in dispute. Sharpe, the decedent, was a resident of Rhode Island. He died in January, 1931, leaving an instrument which purported to be his will in which after making one specific legacy he left all the rest of his property to a friend, F. S. Archibald of Paris,…
2Cases cited7 opinions
- Knowlton v. MooreSupreme Court of the United States · 1900
- Freuler v. HelveringSupreme Court of the United States · 1934
- Helvering v. GrinnellSupreme Court of the United States · 1935
- Uterhart v. United StatesSupreme Court of the United States · 1916
- Chase Nat. Bank of New York v. SaylesCourt of Appeals for the First Circuit · 1926
2 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Robbins v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1940
- Commissioner of Internal Revenue v. First Nat. BankCourt of Appeals for the Fifth Circuit · 1939
- Davison v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1936
- First Trust Co. of St. Paul v. ReynoldsDistrict Court, D. Minnesota · 1942
- Smith v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1935