1. Home
  2. Browse Decisions
  3. F.2d
  4. 132 F.2d
  5. 132 F.2d 644 (1943)
 

COMMISSIONER OF INTERNAL REVENUE v. DAVIS

Nos. 3784, 3785.

132 F.2d 644 (1943)

COMMISSIONER OF INTERNAL REVENUE v. DAVIS et al. (two cases).

Circuit Court of Appeals, First Circuit.

January 7, 1943.

Attorney(s) appearing for the Case

Joseph M. Jones, Sp. Asst. to the Atty. Gen., Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, Helen R. Carloss, and S. Dee Hanson, Sp. Assts. to the Atty. Gen., and J. P. Wenchel, Chief Counsel, and Ralph F. Staubly, Sp. Atty., Bureau of Internal Revenue, all of Washington, D. C., for Commissioner.

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

Before MAGRUDER, MAHONEY, and WOODBURY, Circuit Judges.

PER CURIAM.

Respondent taxpayers are the executors under the will of George S. Fiske of Boston, Massachusetts, who died on January 18, 1936. The Board of Tax Appeals rendered two decisions, one determining a deficiency in income taxes of the estate for the period January 19-December 31, 1936, and the other determining a deficiency in estate taxes. In each case the Board fixed the deficiency at an amount less than that claimed by the Commissioner. The two cases are...

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