Legal Opinion
Wachovia Bank and Trust Company and George A. Shuford, Successor Cotrustees of the Evelyn Grove Seely Trust v. United States
Court of Appeals for the Fourth Circuit
Decided March 28, 1961No. 8232_1PublishedCited by 31 opinions
1Opinion of the Court
BOREMAN, Circuit Judge.
This is an appeal from the District Court for the Western District of North Carolina which granted defendant’s motion for a directed verdict, dismissed the action brought to recover alleged over-payments of federal income taxes, and entered judgment in favor of the United States. 1 Upon a review of the whole record, we conclude to affirm.
The Wachovia Bank and Trust Company and George A. Shuford, as taxpayers, are the successor cotrustees of a trust created on October 7, 1949, by one Evelyn Grove Seely. Under the trust conveyance, the original trustees were given certain…
2Cases cited14 opinions
- Brady v. Southern Railway Co.Supreme Court of the United States · 1944
- Pennsylvania Railroad v. ChamberlainSupreme Court of the United States · 1933
- Benjamin D. And Madeline Prentice Gilbert v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1957
- Benjamin D. And Madeline Prentice Gilbert, on Review v. Commissioner of Internal Revenue, on ReviewCourt of Appeals for the Second Circuit · 1959
- Garrison v. United StatesCourt of Appeals for the Fourth Circuit · 1932
9 more not listed; retrieve them via the Exa API.
3Cited by31 opinions
- James M. Proctor v. Colonial Refrigerated Transportation, Inc.Court of Appeals for the Fourth Circuit · 1974
- Road Materials, Inc. v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Road Materials, Inc.Court of Appeals for the Fourth Circuit · 1969
- 2554-58 Creston Corp. v. CommissionerUnited States Tax Court · 1963
- Jewell Ridge Coal Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1963
- Kim v. Coppin State CollegeCourt of Appeals for the Fourth Circuit · 1981
26 more not listed; retrieve them via the Exa API.