Legal Opinion
Grissom v. Sternberger
Court of Appeals for the Fourth Circuit
Decided January 12, 1926No. 2367PublishedCited by 16 opinions
1Opinion of the Court
PARKER, Circuit Judge.
This was an action brought by the executors of H. Stemberger against the collector of internal revenue of the United States for the state of North Carolina, to recover the sum of $36,-559.74, with interest and costs, which sum is alleged to have been erroneously collected as a federal estate tax under the Revenue Act of 1916 (39 Stat. 756). The sole question in the case was whether 840 shares of the capital stock of the Revolution Cotton Mills were given by H. Sternberger to his children on June 1, 1915, or whether same remained his property until the time of his death.…
2Cases cited17 opinions
- Shwab v. DoyleSupreme Court of the United States · 1922
- Basket v. HassellSupreme Court of the United States · 1883
- First National Bank v. HollandSupreme Court of Virginia · 1901
- Union Trust Co. of San Francisco v. WardellSupreme Court of the United States · 1922
- Bone v. HolmesMassachusetts Supreme Judicial Court · 1907
12 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Marshall v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1932
- Apt v. BirminghamDistrict Court, N.D. Iowa · 1950
- Schoenheit v. LucasCourt of Appeals for the Fourth Circuit · 1930
- Cleveland Clinic Foundation v. HumphrysCourt of Appeals for the Sixth Circuit · 1938
- Smith v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1932
11 more not listed; retrieve them via the Exa API.