Legal Opinion
Boston Safe Deposit and Trust Company v. Commissioner of Internal Revenue
Court of Appeals for the First Circuit
Decided April 22, 1965No. 6318PublishedCited by 14 opinions
1Opinion of the CourtHartigan, Senior Circuit Judge
(by designation). This is a petition to review a decision of the Tax Court entered January 23, 1964, determining a deficiency in the petitioner’s payment of federal estate tax in the amount of $2,-270.57.
Petitioner, Boston Safe Deposit and Trust Company, is executor under the will of the decedent, Albert L. Rice, who died on September 2, 1959, survived by his wife, Martha C. Rice, and two daughters. Letters testamentary were granted to petitioner on October 28, 1959, by the Probate Court of Norfolk County, Massachusetts.
By the terms of his will, which was executed December 30,1958, the…
2Cases cited3 opinions
- Jackson v. United StatesSupreme Court of the United States · 1964
- T. Everett Starrett v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1955
- Elizabeth P. Ballantine, as Executors of the Estate of Percy Ballantine, Deceased v. Laurie W. Tomlinson, as District Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1961
3Cited by14 opinions
- Estate of Milton S. Wycoff, Deceased, Zions First National Bank v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1974
- Estate of Wycoff v. CommissionerUnited States Tax Court · 1973
- Estate of Reid v. CommissionerUnited States Tax Court · 1988
- Persky v. HutnerMassachusetts Supreme Judicial Court · 1975
- Estate of Milliken v. CommissionerUnited States Tax Court · 1978
9 more not listed; retrieve them via the Exa API.