Legal Opinion
Delaney v. Gardner
Court of Appeals for the First Circuit
Decided June 5, 1953No. 4696PublishedCited by 20 opinions
1Opinion of the Court
HARTIGAN, Circuit Judge.
This is an appeal from a judgment entered in the United States District Court for the District of Massachusetts on June 19, 1952 for the taxpayers in an action brought for a refund of estate taxes.
The taxpayers are the two executors under the will of Olga E. Monks, a Massachusetts resident who died on April 22, 1944. The will was dated March 18, 1939 and was allowed by the Probate Court for Suffolk County, Massachusetts, on May 18, 1944. An estate tax return was duly filed and the tax paid about July 20, 1945.
On audit of the return, the Collector asserted a deficiency…
2Cases cited37 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Helvering v. CliffordSupreme Court of the United States · 1940
- Helvering v. HorstSupreme Court of the United States · 1940
- Higgins v. SmithSupreme Court of the United States · 1940
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
32 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- A B C Brewing Corporation (Formerly Aztec Brewing Co.), a Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
- Estate of AdamsCalifornia Court of Appeal · 1958
- Callaghan v. CommissionerUnited States Tax Court · 1960
- Francis M. Cox, Jr., W. Bingham Cox and Robert M. Cox, Executors Under the Will of May Bingham Cox, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1961
- State Street Bank and Trust v. United StatesCourt of Appeals for the First Circuit · 1980
15 more not listed; retrieve them via the Exa API.