Legal Opinion
Sampson v. United States
District Court, D. Massachusetts
Decided August 19, 1932No. Na. 4356PublishedCited by 10 opinions
1Opinion of the Court
BREWSTER, District Judge.
This is an action by the executor under the will of John A. Barbour to recover a portion of the federal estate tax, paid by the plaintiff. Claim for refund was duly filed and was rejected, resulting in this petition.
John A. Barbour died January 9, 1925. He had taken out on his life fourteen policies of insurance, all of which were dated prior to 1918. These policies were reported in the executor’s estate tax return, but the proceeds were not included in the taxable estate. Later the plaintiff received notice that $198,676.09 had been added to the gross estate. This…
2Cases cited14 opinions
- Reinecke v. Northern Trust Co.Supreme Court of the United States · 1929
- Nichols v. CoolidgeSupreme Court of the United States · 1927
- Chase National Bank v. United StatesSupreme Court of the United States · 1929
- Tyler v. United StatesSupreme Court of the United States · 1930
- Blodgett v. HoldenSupreme Court of the United States · 1927
9 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Newman v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1935
- Continental Assur. Co. v. ConroyCourt of Appeals for the Third Circuit · 1954
- Levy's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1933
- Golden v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1940
- Estate of Goodwyn v. CommissionerUnited States Tax Court · 1973
5 more not listed; retrieve them via the Exa API.