Paine v. Welch

2 Citing cases

  1. Welch v. Paine

    120 F.2d 141 (1st Cir. 1941)   Cited 21 times

    Action by Stephen Paine against William M. Welch, individually and as Former Collector of Internal Revenue, and others, to recover back gift taxes paid. From a judgment of the District Court for the District of Massachusetts, 33 F. Supp. 341, for plaintiff, defendants appeal. Reversed and remanded for further proceedings.

  2. United States v. Aluminum Co. of America

    2 F.R.D. 224 (S.D.N.Y. 1941)   Cited 4 times

    (4) The Government claims that four Massachusetts district court decisions sustain it. These are Foster v. United States, D.C., 25 F.Supp. 837; Cook v. United States, D.C., 26 F.Supp. 253; Proctor v. White, D.C., 28 F.Supp. 161; and Paine v. Welch, D.C., 33 F.Supp. 341, reversed on another point in Welch v. Paine, 1 Cir., 120 F.2d 141. In substance, the facts in all of these were the same and will be brought out, by way of illustration, through a recital of what the opinion in the Foster case contains.