Legal Opinion
Tait v. Safe Deposit & Trust Co. of Baltimore
Court of Appeals for the Fourth Circuit
Decided January 8, 1935No. 3758PublishedCited by 30 opinions
1Opinion of the Court
SOPER, Circuit Judge.
On March 16, 1923, Horace Abbott Cate made a deed of trust of all of his property, except his residence, and the question has arisen whether upon his death which took place June 11, 1926, the property transferred by the deed should have been considered a part of his gross estate for the purpose of computing the federal estate tax under section 302 (c, d) of the revenue act of 1926, 44 Stat. 9, 26 USCA § 1094 (c) and (d). The executor of his estate filed its return for the federal estate tax, and paid under protest the sum of $15,667.40 to the collector of internal…
2Cases cited22 opinions
- Corliss v. BowersSupreme Court of the United States · 1930
- United States v. WellsSupreme Court of the United States · 1931
- Reinecke v. Northern Trust Co.Supreme Court of the United States · 1929
- Chase National Bank v. United StatesSupreme Court of the United States · 1929
- May v. HeinerSupreme Court of the United States · 1930
17 more not listed; retrieve them via the Exa API.
3Cited by30 opinions
- Jennings v. SmithCourt of Appeals for the Second Circuit · 1947
- Hurd v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1947
- Barnett Hollander, of the Will of Lester Field, Deceased v. United StatesCourt of Appeals for the Second Circuit · 1957
- Commissioner of Internal Revenue v. FlandersCourt of Appeals for the Second Circuit · 1940
- Du Charme's Estate v. Commissioner of Internal Rev.Court of Appeals for the Sixth Circuit · 1947
25 more not listed; retrieve them via the Exa API.