Legal Opinion
First Nat. Bank of Boston v. Welch
District Court, D. Massachusetts
Decided September 13, 1938No. 7079PublishedCited by 5 opinions
1Opinion of the Court
BREWSTER, District Judge.
This action is brought to recover an estate tax which, as the plaintiffs allege, was illegally exacted on the estate of Elisabeth M. Dwinnell. The action was heard without jury. From the stipulation and evidence, the following facts appear:
The decedent, Elisabeth M. Dwinnell, was the widow of Clifton H. Dwinnell who, at one time, was president of the plaintiff Bank. Her husband died March 13, 1928, and Elisabeth M. Dwinnell died May 5, 1934.
On November 9, 1927, the decedent and her husband and the First National Bank entered into a trust agreement whereby the decedent…
2Cases cited13 opinions
- Reinecke v. Northern Trust Co.Supreme Court of the United States · 1929
- Hassett v. WelchSupreme Court of the United States · 1938
- May v. HeinerSupreme Court of the United States · 1930
- Cyrus H. McCormick v. David BurnetSupreme Court of the United States · 1931
- Morsman v. BurnetSupreme Court of the United States · 1931
8 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Duncan v. United StatesDistrict Court, D. Massachusetts · 1957
- Chase Nat. Bank of City of New York v. HigginsDistrict Court, S.D. New York · 1941
- Marshall v. United StatesDistrict Court, S.D. California · 1939
- In re the Estate of RussellNew York Surrogate's Court · 1942
- Jennings v. SmithDistrict Court, D. Connecticut · 1945