Legal Opinion
Davidson v. Welch
District Court, D. Massachusetts
Decided March 4, 1938No. 6995PublishedCited by 9 opinions
1Opinion of the Court
SWEENEY, District Judge.
In this suit the plaintiff seeks to recover an alleged overpayment of gift tax for the year 1934. The defendant has demurred to the action, assigning as a reason therefor that the matter contáined in the declaration is not sufficient to constitute a cause of action, and, 'secondly, that it does not appear that the taxes which the plaintiff seeks to recover were improperly or illegally collected under the provisions of the Revenue Act of Congress of June 6, 1932, 47 Stat. 169.
Findings of Fact
On January 18, 1934, the plaintiff and his wife created an irrevocable trust,…
2Cases cited7 opinions
- Commissioner of Internal Revenue v. WellsCourt of Appeals for the Seventh Circuit · 1937
- Commissioner of Internal Revenue v. KrebsCourt of Appeals for the Third Circuit · 1937
- Sanborn v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1937
- Knox v. CommissionerUnited States Board of Tax Appeals · 1937
- Noyes v. HassettDistrict Court, D. Massachusetts · 1937
2 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Rheinstrom v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1939
- Helvering v. RubinsteinCourt of Appeals for the Eighth Circuit · 1942
- Hutchings v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1940
- Ryerson v. United StatesDistrict Court, N.D. Illinois · 1939
- Pelzer v. United StatesUnited States Court of Claims · 1940
4 more not listed; retrieve them via the Exa API.