Legal Opinion
First Nat. Bank of Boston v. Commissioner of Int. Rev.
Court of Appeals for the First Circuit
Decided February 18, 1933No. 2756, 2763PublishedCited by 10 opinions
1Opinion of the Court
BINGHAM, Circuit Judge.
No. 2756 and No. 2763 are cross-petitions to revise a decision of the Board of Tax Appeals of June 11, 1932. The Commis*687sioner, in determining the value of the net estate of Sir John Joseph Garvan, a nonresident alien, who died July 18, 1927, for the purpose of imposing an estate transfer tax, included in the value of the gross estate (1) shares of stock of a foreign Corporation, (2) shares of stock of domestic corporations, and (3) bonds of foreign governments, all of which were physically present in the United States at the time of Mr. Gar-van’s death, being then and…
2Cases cited18 opinions
- Heiner v. DonnanSupreme Court of the United States · 1932
- Farmers Loan & Trust Co. v. MinnesotaSupreme Court of the United States · 1930
- Blackstone v. MillerSupreme Court of the United States · 1903
- First Nat. Bank of Boston v. MaineSupreme Court of the United States · 1932
- Baldwin v. MissouriSupreme Court of the United States · 1930
13 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- JM Perry & Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1941
- Apt v. BirminghamDistrict Court, N.D. Iowa · 1950
- Lippincott v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1934
- Davis v. SmithCourt of Appeals of North Carolina · 1974
- First Nat. Bank of Boston v. Commissioner of Int. Rev.Court of Appeals for the First Circuit · 1933
5 more not listed; retrieve them via the Exa API.