Legal Opinion
White v. Higgins
Court of Appeals for the First Circuit
Decided December 12, 1940No. 3613PublishedCited by 89 opinions
1Opinion of the Court
MAGRUDER, Circuit Judge.
These two actions, consolidated on appeal, were brought to recover back certain income taxes paid for the years 1924 to 1927. The'y involve identical issues — - whether the income of certain trusts is taxable to the grantors under the applicable provisions of the Revenue Acts of 1924, 43 Stat. 253, and of 1926, 44 Stat. 9, 26 U. S.C.A. Int.Rev.Acts, pages 1 et seq., and 145 et seq. The litigation was here before. Higgins v. White, 1 Cir., 93 F.2d 357.
At various times during 1924 — 1926, inclusive, the appellee Clara C. Higgins creat-ed ten funded life insurance trusts…
2Cases cited37 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- Messenger v. AndersonSupreme Court of the United States · 1912
- Helvering v. GowranSupreme Court of the United States · 1937
- LeTulle v. ScofieldSupreme Court of the United States · 1940
- Mutual Life Insurnace v. HillSupreme Court of the United States · 1904
32 more not listed; retrieve them via the Exa API.
3Cited by89 opinions
- Olga Zdanok v. The Glidden Company, Durkee Famous Foods Division, Frank T. Alexander v. The Glidden Company, Durkee Famous Foods DivisionCourt of Appeals for the Second Circuit · 1964
- White v. MurthaCourt of Appeals for the Fifth Circuit · 1967
- Ellis v. United StatesCourt of Appeals for the First Circuit · 2002
- United States v. Hector Rivera-Martinez, A/K/A El MenCourt of Appeals for the First Circuit · 1991
- Fogel v. ChestnuttCourt of Appeals for the Second Circuit · 1981
84 more not listed; retrieve them via the Exa API.