Legal Opinion
Hopkins v. Magruder
District Court, D. Maryland
Decided September 25, 1940No. 6483, 6507PublishedCited by 6 opinions
1Opinion of the Court
WILLIAM C. COLEMAN, District Judge.
These two cases, which were heard together, present questions involving the right of plaintiff to the refund of certain federal gift taxes.
In case No. 6483, the precise question presented is this: Where there has been a transfer of property by a husband to himself and his wife, creating a tenancy by the entireties, which transfer becomes subject to a federal gift tax under the provisions of Section 501 of the Revenue Act of 1932, as amended, is the value of the dower interest of the wife in such property, allowable as a deduction in computing the value of…
2Cases cited13 opinions
- Tyler v. United StatesSupreme Court of the United States · 1930
- United States v. Felt & Tarrant Manufacturing Co.Supreme Court of the United States · 1931
- United States v. Garbutt Oil Co.Supreme Court of the United States · 1938
- Tait v. Safe Deposit & Trust Co. of BaltimoreCourt of Appeals for the Fourth Circuit · 1934
- Reiff v. HorstCourt of Appeals of Maryland · 1880
8 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Commissioner of Internal Revenue v. BristolCourt of Appeals for the First Circuit · 1941
- Estate of Helen M. Johnson, Deceased, Lolita McNeill Muhm, Independent v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1983
- Silberman v. Jacobs & SilbermanCourt of Appeals of Maryland · 1970
- United States v. Certain Parcels of Land in City of AnnapolisDistrict Court, D. Maryland · 1942
- Hopkins v. MagruderDistrict Court, D. Maryland · 1940
1 more not listed; retrieve them via the Exa API.