1. Home
  2. Browse Decisions
  3. F.2d
  4. 63 F.2d
  5. 63 F.2d 88 (1933)
 

ATKINS v. COMMISSIONER OF INTERNAL REVENUE

No. 2753.

63 F.2d 88 (1933)

ATKINS et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, First Circuit.

January 31, 1933.

Attorney(s) appearing for the Case

Edward C. Thayer, of Boston, Mass. (Gaston, Snow, Saltonstall & Hunt and Earle W. Carr, all of Boston, Mass., on the brief), for petitioners.

J. Louis Monarch, Sp. Asst. to Atty. Gen. (G. A. Youngquist, Asst. Atty. Gen., Carlton Fox, Sp. Asst. to Atty. Gen., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Maxwell M. Mahany, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., on the brief), for Commissioner of Internal Revenue.

Before BINGHAM, WILSON, and MORTON, Circuit Judges.

BINGHAM, Circuit Judge.

This is a petition to revise a decision of the Board of Tax Appeals refusing to allow a certain payment of $16,455.31, made by trustees, to be deducted in ascertaining the net income of the trust for the purpose of taxation for the year 1927, under the provisions of section 219 (a) (2), (b) (2), of the Revenue Act of 1926, 44 Stat. 32 (see 26 USCA § 960 note).

The facts are: That Edward F. Atkins, a resident of Massachusetts, died...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases