Legal Opinion
Gammons v. Hassett
Court of Appeals for the First Circuit
Decided June 27, 1941No. 3673PublishedCited by 38 opinions
1Opinion of the Court
MAHONEY, Circuit Judge.
This action was brought in the District Court by the executors and trustees under the will of Bryan R. Houghton to recover $29,927.72, a part of the estate tax paid under protest and alleged to have been assessed illegally by the Commissioner of Internal Revenue. It is claimed that a deduction of $170,779.04 from the gross estate of the decedent should have been allowed on account of certain bequests to charities. The District Court sustained the action of the Commissioner in refusing to allow the deduction. The plaintiffs have appealed.
The following facts were either…
2Cases cited9 opinions
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Humes v. United StatesSupreme Court of the United States · 1928
- United States v. Provident Trust Co.Supreme Court of the United States · 1934
- Boston Safe Deposit & Trust Co. v. ParkMassachusetts Supreme Judicial Court · 1940
4 more not listed; retrieve them via the Exa API.
3Cited by38 opinions
- Newton Trust Co. v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1947
- Blodget v. Delaney, CollectorCourt of Appeals for the First Circuit · 1953
- Berry v. KuhlCourt of Appeals for the Seventh Circuit · 1949
- State Street Bank and Trust Company, Executors v. United StatesCourt of Appeals for the First Circuit · 1963
- Commissioner of Internal Rev. v. Robertson's EstateCourt of Appeals for the Fourth Circuit · 1944
33 more not listed; retrieve them via the Exa API.