Legal Opinion
Page v. Hoxie
Court of Appeals for the First Circuit
Decided June 13, 1939No. 3433PublishedCited by 4 opinions
1Opinion of the Court
PETERS, District Judge.
The Collector of Interñál Revenue appeals from a judgment against him for the amount of certain estate taxes held by the District Court to have been illegally collected. The facts are fully set forth in the opinion of the District Court, reported in Iioxie et al. v. Page, 23 F.Supp. 905. The case turns upon whether certain shares of stock in an English company, owned,' in one instance, by the decedent, William D. Iioxie and his wife, and, in another, by the decedent and his wife and daughter, were held as tenants in common, or as joint tenants with rights of…
2Cases cited12 opinions
- Erie Railroad v. TompkinsSupreme Court of the United States · 1938
- In Re the Final Accounting of Executors of AlbrechtNew York Court of Appeals · 1892
- In Re the Estate of BlumenthalNew York Court of Appeals · 1923
- West v. McCulloughAppellate Division of the Supreme Court of the State of New York · 1908
- Sanford v. . SanfordNew York Court of Appeals · 1871
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3Cited by4 opinions
- Union Bankers Insurance Company v. United StatesCourt of Appeals for the Fifth Circuit · 1963
- In re the Estate of SullivanNew York Surrogate's Court · 1963
- Bouchard v. CommissionerUnited States Tax Court · 1960
- Bouchard v. CommissionerUnited States Tax Court · 1960