INDUSTRIAL TRUST CO. v. COMMISSIONER OF INTERNAL REV.

No. 4277.

165 F.2d 142 (1947)

INDUSTRIAL TRUST CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, First Circuit.

December 26, 1947.


Attorney(s) appearing for the Case

Richard F. Canning, Ira Lloyd Letts and Andrew P. Quinn, all of Providence, R. I., for petitioner.

Helen Goodner, Sp. Asst. to Atty. Gen., Theron L. Caudle, Asst. Atty. Gen., Helen R. Carloss, Robert N. Anderson and Hilbert P. Zarky, Sp. Assts. to Atty. Gen., for commissioner.

Before MAGRUDER, MAHONEY and WOODBURY, Circuit Judges.


MAHONEY, Circuit Judge.

The executor under the will of Milton J. Budlong, who died on July 5, 1941, has brought this petition for review of a decision of the Tax Court1 insofar as it determined a deficiency in the estate tax due.

On July 1, 1929, the decedent established four trusts, with himself as trustee, for the primary benefit of his three children, a daughter and two sons, and his sister, Mrs. George A. Woolsey, repectively...

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