Legal Opinion
Welch v. Hassett
Court of Appeals for the First Circuit
Decided June 1, 1937No. 3235PublishedCited by 11 opinions
1Opinion of the Court
WILSON, Circuit Judge.
This is an appeal from a judgment of the District Court of Massachusetts in an action by the executors of the will of Frank H. Beebe to recover federal estate taxes to the amount of $553,818.94 paid to the defendant as former acting Collector of Internal Revenue.
The issues arise out of the construction of a trust instrument executed by the decedent in 1924 and affirmed in 1926. It was contended by the Government and sustained by the Commissioner that the transfer and trust in question was entered into in contemplation of death, was testamentary in character, and was…
2Cases cited24 opinions
- Gould v. GouldSupreme Court of the United States · 1917
- United States v. WellsSupreme Court of the United States · 1931
- Reinecke v. Northern Trust Co.Supreme Court of the United States · 1929
- Nichols v. CoolidgeSupreme Court of the United States · 1927
- May v. HeinerSupreme Court of the United States · 1930
19 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Flora v. United StatesSupreme Court of the United States · 1960
- United States v. NicholsCourt of Appeals for the First Circuit · 1937
- Hopper v. CommissionerUnited States Tax Court · 1954
- Flora v. United StatesSupreme Court of the United States · 1960
- Commissioner v. Estate of ChurchSupreme Court of the United States · 1949
6 more not listed; retrieve them via the Exa API.