Legal Opinion
United States v. Archer
Court of Appeals for the First Circuit
Decided May 11, 1949No. 4390PublishedCited by 5 opinions
1Opinion of the Court
MARIS, Circuit Judge.
These consolidated appeals present the question whether the district court was right in holding that the estate of Frank M. Archer, Sr., deceased, was not subject to income tax for the year 1938 on the sum of $50,000 received in that year in settlement of a claim of the decedent against one Francis E. Thompson.
Archer died on April 8, 1937. Prior to and at the time of his death he had been asserting a claim for $300,000 against Thompson on account of an oral agreement made many years before by which Thompson was alleged to have promised the decedent that if he remained in…
2Cases cited16 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Bull v. United StatesSupreme Court of the United States · 1935
- United States v. Safety Car Heating & Lighting Co.Supreme Court of the United States · 1936
- Helvering v. Estate of EnrightSupreme Court of the United States · 1941
- Plunkett v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1941
11 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Sloane v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1951
- Hatch v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1951
- C.C. Gunn v. United StatesCourt of Appeals for the Eighth Circuit · 1960
- Tunnell v. United StatesDistrict Court, D. Delaware · 1957
- First Nat. Bank & Trust Co. v. ManningDistrict Court, D. New Jersey · 1951