Legal Opinion
State Street Trust Company, Executors v. United States
Court of Appeals for the First Circuit
Decided February 25, 1959No. 5379PublishedCited by 37 opinions
1Opinion of the Court
WOODBURY, Circuit Judge.
This is an appeal from a judgment entered in a civil action brought under Title- 28 U.S.C. § 1346(a) (1) by the executors of the estate of Milton L. Cushing to recover an asserted overpayment of estate taxes resulting primarily from the Commissioner’s inclusion in the decedent’s gross estate of the value of three inter vivos trusts of which the decedent was in effect the settlor and at the time of his death a co-trustee. After trial without a jury the District Court, upon its findings of fact and conclusions of law, held that the value of the three trusts was properly…
2Cases cited6 opinions
- Estate of Spiegel v. CommissionerSupreme Court of the United States · 1949
- Dumaine v. DumaineMassachusetts Supreme Judicial Court · 1938
- Jennings v. SmithCourt of Appeals for the Second Circuit · 1947
- Stix v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1945
- Doty v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1945
1 more not listed; retrieve them via the Exa API.
3Cited by37 opinions
- Estate of Ford v. CommissionerUnited States Tax Court · 1969
- Estate of Lillie MacMunn Stewart, Deceased, W. Alan Henderson v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1971
- Pardee v. CommissionerUnited States Tax Court · 1967
- King v. CommissionerUnited States Tax Court · 1962
- Old Colony Trust Co. v. SillimanMassachusetts Supreme Judicial Court · 1967
32 more not listed; retrieve them via the Exa API.