Legal Opinion
Boston Safe Deposit & T. Co. v. Commissioner of Int. Rev.
Court of Appeals for the First Circuit
Decided June 15, 1933No. 2758PublishedCited by 18 opinions
1Opinion of the Court
WILSON, Circuit Judge.
This is a petition for review of a decision of the Board of Tax Appeals reported in 26 B. T. A. 486. It involves deficiencies in income taxes for the years 1926 and 1927 in the respective amounts of $3,578.15 and $3,792.-53. The appeals from the decision of the Commissioner for each year were consolidated by order of the Board of Tax Appeals as the same questions are involved in each deficiency assessment.
Herbert A. Wilder of Newton, Mass., died October 12, 1923, leaving a will which was duly probated. The petitioners, the Boston Safe Deposit & Trust Company, a…
2Cases cited7 opinions
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Irwin v. GavitSupreme Court of the United States · 1925
- Burnet v. WhitehouseSupreme Court of the United States · 1931
- Hartford-Connecticut Trust Co. v. EatonCourt of Appeals for the Second Circuit · 1929
- Charles P. Moorman Home for Women v. United StatesDistrict Court, W.D. Kentucky · 1930
2 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Fairmont Aluminum Co. v. CommissionerUnited States Tax Court · 1954
- Commissioner of Internal Revenue v. F. G. Bonfils TrustCourt of Appeals for the Tenth Circuit · 1940
- F. E. McGillick Co. v. CommissionerUnited States Tax Court · 1958
- Commissioner of Internal Rev. v. Upjohn's EstateCourt of Appeals for the Sixth Circuit · 1941
- Commissioner v. GerardCourt of Appeals for the Ninth Circuit · 1935
13 more not listed; retrieve them via the Exa API.