Legal Opinion
State v. Merchants National Bank of Mobile
Supreme Court of Alabama
Decided December 21, 1956No. 1 Div. 681PublishedCited by 3 opinions
1Opinion of the Court
SIMPSON, Justice.
This case concerns the validity of an estate tax assessment in the amount of $194.24, plus interest of $33.51, making a total assessment of $227.75. The Department of Revenue of Alabama made the assessment basing its computation on the estate tax levied by the Federal Government under the provisions of Alabama Code 1940, Title 51, § 432.
The taxpayer took an appeal from the tax assessment to the Circuit Court of Mobile County. The Circuit Court set the assessment aside on the theory that the corpus of two trusts was improperly included, in the estate for estate tax purposes.…
2Cases cited5 opinions
- In Re Gallagher's WillNew Mexico Supreme Court · 1953
- Commissioner of Internal Revenue v. EldridgeCourt of Appeals for the Ninth Circuit · 1935
- In Re Ward's EstateWashington Supreme Court · 1935
- Wittwer v. PembertonWashington Supreme Court · 1936
- Seelye v. North Pacific Mortgage Co.Washington Supreme Court · 1937
3Cited by3 opinions
- United States v. The Merchants National Bank of Mobile, as Under the Will of Nettie F. Turner, DeceasedCourt of Appeals for the Fifth Circuit · 1958
- Henley v. BoswellCourt of Civil Appeals of Alabama · 1975
- Pledger v. Worthen Bank & Trust Co.Supreme Court of Arkansas · 1994