Legal Opinion
Leser v. Burnet
Court of Appeals for the Fourth Circuit
Decided January 13, 1931No. 3033PublishedCited by 22 opinions
1Opinion of the Court
PARKER, Circuit Judge.
This is a petition to review a decision of the Board of Tax Appeals holding that there should be included in the gross estate of Mrs. Annie E. Agnus, for the purpose of estate taxation, property passing under two powers of appointment exercised by Mrs. Agnus in her will. One power related to property on Entaw street in the city of Baltimore; but as it was conceded at the bar of this court that the decision of the board was correct with regard to this, we need not consider it further. The other power related to certain newspaper property which in the year 1883 was…
2Cases cited25 opinions
- Knowlton v. MooreSupreme Court of the United States · 1900
- Reinecke v. Northern Trust Co.Supreme Court of the United States · 1929
- New York Trust Co. v. EisnerSupreme Court of the United States · 1921
- Chase National Bank v. United StatesSupreme Court of the United States · 1929
- Tyler v. United StatesSupreme Court of the United States · 1930
20 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Helvering v. CampbellCourt of Appeals for the Fourth Circuit · 1944
- Legg's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1940
- Estate of Mervin G. Pierpont, Deceased, Union Trust Company of Maryland and Ernest L. Poyner, Executors v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1964
- Dayton & Michigan R. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1940
17 more not listed; retrieve them via the Exa API.