Legal Opinion
Proctor v. White
District Court, D. Massachusetts
Decided June 12, 1939No. 6172, 6173PublishedCited by 7 opinions
1Opinion of the Court
FORD, District Judge.
These are two actions brought by the plaintiffs as executors under the will of Martha R. Proctor for the recovery of the sums of $2,160.18 and $601.39 with interest from the date of payment, representing the federal income taxes alleged to have been erroneously assessed and collected for the calendar years of 1929 and 1926, respectively. Jury has been waived and the suits are properly before the Court.
The same question is involved in both suits and the actions will be treated as one in this opinion. The issue involved is whether or not the plaintiffs, as executors under…
2Cases cited28 opinions
- Burnet v. HarmelSupreme Court of the United States · 1932
- Blair v. CommissionerSupreme Court of the United States · 1937
- Lyeth v. HoeySupreme Court of the United States · 1938
- Freuler v. HelveringSupreme Court of the United States · 1934
- Stone v. WhiteSupreme Court of the United States · 1937
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3Cited by7 opinions
- Rink v. CommissionerUnited States Tax Court · 1993
- Helvering v. Rhodes' EstateCourt of Appeals for the Eighth Circuit · 1941
- Ernest L. Smith, Trustee of the E. L. Schmidt Trust v. United StatesCourt of Appeals for the Fourth Circuit · 1966
- United States v. Aluminum Co. of AmericaDistrict Court, S.D. New York · 1941
- Jones v. HassettDistrict Court, D. Massachusetts · 1942
2 more not listed; retrieve them via the Exa API.