Legal Opinion
Greer v. Glenn
District Court, E.D. Kentucky
Decided March 15, 1946No. 6:12-misc-06006PublishedCited by 4 opinions
1Opinion of the Court
SWINFORD, District Judge.
This is an action for the recovery of a deficiency in estate tax and interest thereon with respect to the estate of George W. Greer. The amount claimed by the plaintiff is $24,537.79. The case was tried without the intervention of a jury and is submitted on law and facts.
The code provisions involved and regulations pursuant thereto are quoted:
Internal Revenue Code:
“Sec. 811. Gross estate.
“The value of the gross estate of the decedent shall be determined by including the value at the time of his death of all property, real or personal, tangible or intangible, wherever…
2Cases cited16 opinions
- United States v. WellsSupreme Court of the United States · 1931
- Heiner v. DonnanSupreme Court of the United States · 1932
- Wickwire v. ReineckeSupreme Court of the United States · 1927
- Del Vecchio v. BowersSupreme Court of the United States · 1935
- Becker v. St. Louis Union Trust Co.Supreme Court of the United States · 1935
11 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- State v. WarrenMontana Supreme Court · 1954
- In Re Warren's EstateMontana Supreme Court · 1954
- Estate of Keating v. KeatingMontana Supreme Court · 1958
- Estate of Keating v. KeatingMontana Supreme Court · 1958