Legal Opinion
Abell v. Tait
Court of Appeals for the Fourth Circuit
Decided January 14, 1929No. 2774PublishedCited by 15 opinions
1Opinion of the Court
NORTHCOTT, Circuit Judge.
These are appeals from judgments of the District Court of the United States for the District of Maryland, at Baltimore, in favor of the ■appellee, the collector of internal revenue for the District of Maryland, in actions at law brought to recover additional federal income tax paid for the years 1918 and 1919. The stipulated facts are as follows:
Edwin F. Abell, the husband of the appellant Elizabeth M. Abell, and the father of the appellants Walter W. Abell and Mary Abell Morgan, died in 1904, leaving a will which was fully admitted to probate in Maryland. Under the…
2Cases cited5 opinions
- Merchants' Loan & Trust Co. v. SmietankaSupreme Court of the United States · 1921
- Baltzell v. MitchellCourt of Appeals for the First Circuit · 1925
- Whitcomb v. BlairCourt of Appeals for the D.C. Circuit · 1928
- Crew Levick Co. v. City of Philadelphia ex rel. McHughSupreme Court of the United States · 1925
- Baltzell v. CaseyDistrict Court, D. Massachusetts · 1924
3Cited by15 opinions
- Plunkett v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1941
- Letts v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1936
- Bryant v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1950
- Brown v. United StatesDistrict Court, E.D. Missouri · 1937
- McNaghten v. United StatesUnited States Court of Claims · 1937
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