Legal Opinion
Mullikin v. Magruder
District Court, D. Maryland
Decided June 15, 1944No. 1840PublishedCited by 2 opinions
1Opinion of the Court
CHESNUT, District Judge.
In this case the executors of Merville H. Carter sue the Collector of Internal Revenue to recover an alleged overpayment of federal estate taxes. Three items are involved. They are (1) a three-eighths interest of the decedent in a partnership of which he was a member at the time of his death on September 5, 1939. This item was valued by the Commissioner of Internal Revenue at $95,768.10, and was included as an asset of the estate over the objection of the executors that it had been completely transferred by the decedent to his son H. LeRoy Carter, by instrument in…
2Cases cited14 opinions
- Helvering v. HallockSupreme Court of the United States · 1940
- Hassett v. WelchSupreme Court of the United States · 1938
- May v. HeinerSupreme Court of the United States · 1930
- Klein v. United StatesSupreme Court of the United States · 1931
- Guggenheim v. HelveringCourt of Appeals for the Second Circuit · 1941
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3Cited by2 opinions
- Mullikin v. MagruderCourt of Appeals for the Fourth Circuit · 1945
- Estate of Levine v. CommissionerUnited States Tax Court · 1968