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What is US v. Saxe Executors Tax Claim Appeal about?

This document is a court opinion from the United States Court of Appeals for the First Circuit regarding whether a claim filed by the United States in a Massachusetts probate court constituted a "proceeding in court" under federal tax law. The court held that under Massachusetts law, filing a claim against a solvent estate does not institute a suit or submit the claim to the court

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Scribd Government Docs

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