Legal Opinion
Calvert v. Coke
Texas Supreme Court
Decided October 7, 1970No. B-2014PublishedCited by 7 opinions
1Opinion of the Court
WALKER, Justice.
This suit was brought by Jack L. Coke, Temporary Administrator of the Estate of Hazel Long Coke, Deceased, to recover inheritance tax paid under protest. The only question is whether interest accruing after the decedent’s death on indebtedness owing at the time of death is to be deducted in computing the net taxable value of the estate. The trial court concluded that the interest is not a proper deduction, but the Court of Civil Appeals held to the contrary. 449 S.W.2d 831. We agree with the trial court.
The controlling statute is Art. 14.10, V. A.T.S. Tax.-Gen., 1 which…
2Cases cited8 opinions
- Calvert v. Fort Worth National BankTexas Supreme Court · 1962
- T. S. Ballance, Administrator De Bonis Non With the Will Annexed of the Estate of Samuel D. Jarvis, Deceased v. United StatesCourt of Appeals for the Seventh Circuit · 1965
- State v. HoggTexas Commission of Appeals · 1934
- State v. HoggTexas Supreme Court · 1934
- Western Public Service Co. v. MehargTexas Supreme Court · 1926
3 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Citizens Nat. Bank of Paris, Ill. v. CalvertTexas Supreme Court · 1975
- Peterson v. CalvertCourt of Appeals of Texas · 1971
- Humphrey v. BullockCourt of Appeals of Texas · 1984
- Estepp v. MillerCourt of Appeals of Texas · 1987
- Estepp v. MillerCourt of Appeals of Texas · 1987
2 more not listed; retrieve them via the Exa API.