Legal Opinion
United States v. Hyman G. Saxe, Executors, (Two Cases)
Court of Appeals for the First Circuit
Decided November 19, 1958No. 5360_1PublishedCited by 12 opinions
1Opinion of the Court
WOODBURY, Circuit Judge.
The only question presented on this appeal is whether a document entitled “Claim of the United States for Taxes” filed in the Massachusetts Probate Court for Norfolk County in the Estate of David Saxe, deceased, constituted “a proceeding in court” within the meaning of that phrase as used in § 276(c) of the Internal Revenue Code of 1939, Revenue Act 1938, 52 Stat. 540, 26 U.S.C. § 276 (c), quoted in material part in the margin. 1
The following essential facts are not in dispute. i,
In March, 1948, the Commissioner of Internal Revenue made assessments of income tax…
2Cases cited5 opinions
- United States v. F. & M. Schaefer Brewing Co.Supreme Court of the United States · 1958
- Rosenblatt v. FoleyMassachusetts Supreme Judicial Court · 1925
- Parker v. RichMassachusetts Supreme Judicial Court · 1937
- Taylor v. United StatesMassachusetts Supreme Judicial Court · 1949
- United States v. SaxeDistrict Court, D. Massachusetts · 1958
3Cited by12 opinions
- In re the Estate of FeinbergNew York Court of Appeals · 1966
- United States v. Dorothy Silverman, Administratrix, Estate of Fred R. Silverman, DeceasedCourt of Appeals for the Ninth Circuit · 1980
- Bernard Goldfine, Etc. v. United StatesCourt of Appeals for the First Circuit · 1962
- Eubank Heights Apartments, Ltd. v. Estelle I. Lebow, of the Estate of Saul L. LebowCourt of Appeals for the First Circuit · 1980
- United States v. American Casualty Co. of ReadingDistrict Court, W.D. Kentucky · 1964
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