Legal Opinion
Brewer v. Hassett
District Court, D. Massachusetts
Decided March 23, 1943No. Civ. A. No. 1115PublishedCited by 4 opinions
1Opinion of the Court
FORD, District Judge.
The proceeding here is a motion for summary judgment filed by the defendant in an action to recover federal estate taxes in . the sum of $46,119.73, with interest, alleged to have been illegally collected as estate taxes from the plaintiffs as executors of the estate of Joseph Brewer, deceased. Rule 56, Federal Rules of Civil Procedure, 28 U.S.C.A. following section 723c; 26 U.S.C.A. Int.Rev.Code § 3772.
On June 12, 1930, Joseph Brewer, then 82 years of age, transferred to John D. *502Brewer, his son, securities of the value of $260,653.50, to hold in trust. The trust…
2Cases cited20 opinions
- Helvering v. HallockSupreme Court of the United States · 1940
- Hassett v. WelchSupreme Court of the United States · 1938
- May v. HeinerSupreme Court of the United States · 1930
- Klein v. United StatesSupreme Court of the United States · 1931
- Helvering v. St. Louis Union Trust Co.Supreme Court of the United States · 1935
15 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Hurd v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1947
- Estate of Webster v. CommissionerUnited States Tax Court · 1976
- Theopold v. United StatesDistrict Court, D. Massachusetts · 1947
- Estate of Webster v. CommissionerUnited States Tax Court · 1976