Legal Opinion
Clauson v. Vaughan
Court of Appeals for the First Circuit
Decided January 29, 1945No. 4020PublishedCited by 2 opinions
1Opinion of the Court
WOODBURY, Circuit Judge.
This in an appeal by the defendant, a collector of internal revenue, from a judgment entered by the court below for the plaintiff in an action to recover a deficiency in federal estate tax assessed against her as executrix of the estate of her deceased husband, Henry G. Vaughan, and paid under protest. The case was heard by the District Court on the pleadings and a stipulation of facts. Its opinion is reported in 54 F.Supp. 8.
The facts can be stated briefly.
Benjamin Vaughan, father of Henry, died on July 2, 1912, leaving a will, by a codicil to which dated February 12,…
2Cases cited6 opinions
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Leser v. BurnetCourt of Appeals for the Fourth Circuit · 1931
- Vaughan v. ClausonDistrict Court, D. Maine · 1944
- Fidelity Trust Co. v. McCaughnDistrict Court, E.D. Pennsylvania · 1924
- Kendrick v. CommissionerUnited States Board of Tax Appeals · 1936
1 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Estate of Jerome Mittleman, Deceased, Henrietta Mittleman, Irving B. Yochelson and Solomon Grossberg, Executors v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1975
- Henderson v. RoganCourt of Appeals for the Ninth Circuit · 1947