Legal Opinion
Welch v. Terhune
Court of Appeals for the First Circuit
Decided March 23, 1942No. 3740PublishedCited by 31 opinions
1Opinion of the Court
MAGRUDER, Circuit Judge.
William L. Terhune died on February 23, 1936. His executors brought this action in the court below for the recovery of an alleged overpayment of estate taxes made pursuant to a determination by the Commissioner that the corpus of a certain trust which had been set up by the decedent during his' lifetime was includible in his gross estate. The district court gave judgment for the plaintiffs.
The trust was created by two indentures executed on May 6, 1929, conveying to trustees the principal portion of the decedent’s property. Terhune was then 79 years of age and was…
2Cases cited12 opinions
- Helvering v. City Bank Farmers Trust Co.Supreme Court of the United States · 1935
- Reinecke v. SmithSupreme Court of the United States · 1933
- White v. PoorSupreme Court of the United States · 1935
- Commissioner of Internal Revenue v. Chase Nat. BankCourt of Appeals for the Second Circuit · 1936
- Chickering v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1941
7 more not listed; retrieve them via the Exa API.
3Cited by31 opinions
- Commissioner v. Estate of HolmesSupreme Court of the United States · 1946
- Industrial Trust Co. v. Commissioner of Internal Rev.Court of Appeals for the First Circuit · 1947
- Hurd v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1947
- Strite v. McGinnesCourt of Appeals for the Third Circuit · 1964
- Archbold Van Beuren v. Martin M. McLoughlin (Former Acting Collector of Internal Revenue), DefendnatsCourt of Appeals for the First Circuit · 1959
26 more not listed; retrieve them via the Exa API.