Legal Opinion
Glascock v. Commissioner
Court of Appeals for the Fourth Circuit
Decided June 12, 1939No. 4430PublishedCited by 11 opinions
1Opinion of the Court
NORTHCOTT, Circuit Judge.
This is a petition to review a decision of the United States Board of Tax Appeals involving estate taxes in the amount of $4,270.27, assessed against the estate of Lulu R. Glascock who died on May 1, 1934 and who was a resident of the State of Virginia.
There is little dispute as to the facts which as found by the Board of Tax Appeals are substantially as follows:
The decedent, Lulu R. Glascock, was the widow of Bedford Glascock, who died on January 29, 1929.
Bedford Glascock died intestate after an ineffective attempt to make a will on his deathbed. Under the laws of…
2Cases cited9 opinions
- Taft v. CommissionerSupreme Court of the United States · 1938
- Maryland Casualty Co. v. City of South NorfolkCourt of Appeals for the Fourth Circuit · 1932
- Buck v. HelveringCourt of Appeals for the Ninth Circuit · 1934
- Lang's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1938
- Stoneburner & Richards v. MotleySupreme Court of Virginia · 1898
4 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Hooters of America, Inc. v. PhillipsDistrict Court, D. South Carolina · 1998
- Jerome S. Murray v. Irving S. LichtmanCourt of Appeals for the D.C. Circuit · 1964
- Estate of Labombarde v. CommissionerUnited States Tax Court · 1972
- Rosenman v. United StatesUnited States Court of Claims · 1944
- Caplan v. CommissionerUnited States Tax Court · 1964
6 more not listed; retrieve them via the Exa API.