McCLENNEN v. COMMISSIONER OF INTERNAL REVENUE

No. 3786.

131 F.2d 165 (1942)

McCLENNEN et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, First Circuit.

November 4, 1942.


Attorney(s) appearing for the Case

Allison L. Newton and Nutter, McClennen & Fish, all of Boston, Mass., for petitioners.

Edward H. Hammond, Sp. Asst. to the Atty. Gen., Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key and J. Louis Monarch, Sp. Assts. to the Atty. Gen., and J. P. Wenchel, Chief Counsel, and Ralph F. Staubly, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for the Commissioner.

Before MAGRUDER, MAHONEY, and WOODBURY, Circuit Judges.


MAGRUDER, Circuit Judge.

Placing their chief reliance upon Bull v. United States, 1935, 295 U.S. 247, 55 S.Ct. 695, 79 L.Ed. 1421, the petitioners, as executors under the will of George R. Nutter, deceased, seek a review by us of a decision by the Board of Tax Appeals sustaining in part the Commissioner's determination of a deficiency in the estate tax of Mr. Nutter. The Commissioner conceded error as to one item, in respect to which...

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