Legal Opinion
Ayer v. Commissioner
Court of Appeals for the Second Circuit
Decided February 14, 1933No. 281PublishedCited by 7 opinions
1Opinion of the Court
L. HAND, Circuit Judge.
^ ^ Frederick Ayer, a resident and inhabitant of Massachusetts, died in 1918, by his will appointing the three petitioners his executors, They qualified, but his estate was so delayed in administration, that during the year 1925 they were still holding it as such. They filed an income tax return as executors for that year in the District of Massachusetts, on which the Commissioner later assessed a deficieney, at a time when they had been discharged as executors, and had taken over the estate as trustees. As such trustees they filed a petition with the Board of Tax…
2Cases cited2 opinions
- Matheson v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1931
- Rusk v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1931
3Cited by7 opinions
- Bernard H. Dornbusch v. Commissioner of Internal Revenue Service, Karl L. DahlstromCourt of Appeals for the Fifth Circuit · 1988
- Edward M. Becker and Alice M. Becker v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1988
- William L. Becker v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1983
- Estate of Clack v. CommissionerUnited States Tax Court · 1996
- Estate of Clack v. CommissionerUnited States Tax Court · 1996
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