Legal Opinion
Commissioner v. Garland
Court of Appeals for the First Circuit
Decided June 4, 1943No. 3851PublishedCited by 13 opinions
1Opinion of the Court
MAGRUDER, Circuit Judge.
In this case the amount of estate taxes on the estate of Edith P. Garland, deceased, is in issue. The Commissioner petitions for review of a decision of the Board of Tax Appeals determining that $553,193.45 is deductible from the gross estate under § 303(a) (2) of the Revenue Act of 1926, as amended, 26 U.S.C.A. Int.Rev.Acts, page 234.
Harry P. Garland died on April 10, 1935. Edith P. Garland was the executrix and sole beneficiary of his estate. Edith died on May 4, 1938, naming respondent as her executor.
Harry’s gross estate was finally valued at $617,651.33 for…
2Cases cited1 opinion
- Bahr v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1941
3Cited by13 opinions
- Central Hanover B. & T. Co. v. Commissioner of Int. Rev.Court of Appeals for the Second Circuit · 1947
- Ackley v. CommissionerUnited States Tax Court · 1955
- Bank of America National Trust and Savings Association, as for the Last Will and Testameny of Thomas McDonough Deceased v. United StatesCourt of Appeals for the Ninth Circuit · 1956
- Bloedorn v. United StatesUnited States Court of Claims · 1953
- Hanch v. CommissionerUnited States Tax Court · 1952
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