Legal Opinion
Weinberg v. Safe Deposit & Trust Co.
Court of Appeals of Maryland
Decided December 6, 1951No. [No. 42, October Term, 1951.]PublishedCited by 14 opinions
1Opinion of the CourtMarbury, C. J.
This case involves the Federal Estate Tax, the Maryland Apportionment Act, and the Maryland Distribution Statute. The chief question raised is whether a widow, who renounced her husband’s will and elected to take her statutory share in his land and personal estate, receives that share without contribution to the Federal Estate Tax, or whether her share in the estate is to be calculated after the deduction of that tax. A subsidiary question is whether such a widow must contribute a part of the Federal Estate Tax because she received the proceeds of certain life insurance policies insuring her…
2Cases cited11 opinions
- Knowlton v. MooreSupreme Court of the United States · 1900
- Riggs v. Del DragoSupreme Court of the United States · 1942
- Scholey v. RewSupreme Court of the United States · 1875
- Harvey EstateSupreme Court of Pennsylvania · 1944
- Mercantile Trust Co. v. SchlossCourt of Appeals of Maryland · 1933
6 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Roy B. Thompson, Jr., of the Will of Roy B. Thompson, Deceased v. Earl R. Wiseman, District Director of Internal RevenueCourt of Appeals for the Tenth Circuit · 1956
- Kearney v. BergerCourt of Appeals of Maryland · 2010
- In Re BurnettNew Jersey Superior Court Appellate Division · 1958
- Old Colony Trust Company v. McGowanSupreme Judicial Court of Maine · 1960
- Jones v. JonesSupreme Court of Missouri · 1964
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