Legal Opinion
Plunkett v. Commissioner of Internal Revenue
Court of Appeals for the First Circuit
Decided April 2, 1941No. 3635PublishedCited by 81 opinions
1Opinion of the Court
MAHONEY, Circuit Judge.
This is a petition for review of a decision of the Board of Tax Appeals determining a deficiency in the sum of $13,890.93 in the petitioner’s income tax for the year 1934, under Sections 161 and 163- of the Revenue Act of 1934, 26 U.S.C.A. Int.Rev.Acts, page 725, and a deficiency in penalty imposed by Section 291 of said Act, 26 U.S.C.A. Int. Rev.Acts, page 750, in the sum of $3,472.73.
The petitioner is the life beneficiary of a testamentary trust, which originally consisted, besides other property, of shares of the capital stock of the Berkshire Cotton Manufacturing…
2Cases cited24 opinions
- Helvering v. MitchellSupreme Court of the United States · 1938
- Blair v. CommissionerSupreme Court of the United States · 1937
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Lyeth v. HoeySupreme Court of the United States · 1938
- Freuler v. HelveringSupreme Court of the United States · 1934
19 more not listed; retrieve them via the Exa API.
3Cited by81 opinions
- Cupp v. CommissionerUnited States Tax Court · 1975
- Logan Lumber Company v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1966
- Vaira v. CommissionerUnited States Tax Court · 1969
- White v. CommissionerUnited States Tax Court · 1979
- Nell La Compte Reaves, as of the Will of Jesse Ullman Reaves, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1961
76 more not listed; retrieve them via the Exa API.