Legal Opinion
Pitts v. Hamrick
Court of Appeals for the Fourth Circuit
Decided December 30, 1955No. 7049PublishedCited by 45 opinions
1Opinion of the Court
PARKER, Chief Judge.
This is an appeal in an estate tax case involving the computation of the marital deduction allowed by the Revenue Act of 1948, 26 U.S.C. § 812(e). The estate involved is that of Lyman A. Hamrick, a resident of Cherokee County, South Carolina, who died intestate in the year 1950, leaving a widow and two children and an estate of $1,139,335.15. The probate court of Cherokee County, South *488Carolina, a court of record having jurisdiction of the estate and its distribution, entered a decree in the year 1951 for the distribution of the estate, holding among other things that the…
2Cases cited18 opinions
- Blair v. CommissionerSupreme Court of the United States · 1937
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Freuler v. HelveringSupreme Court of the United States · 1934
- Riggs v. Del DragoSupreme Court of the United States · 1942
- Gallagher v. SmithCourt of Appeals for the Third Circuit · 1955
13 more not listed; retrieve them via the Exa API.
3Cited by45 opinions
- Aerojet-General Corp. v. AskewCourt of Appeals for the Fifth Circuit · 1975
- Joe Goldstein and Lillian Goldstein v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1962
- Hammond v. WheelerSupreme Court of Missouri · 1961
- Edna U. Cain v. Secretary of Health, Education and WelfareCourt of Appeals for the Fourth Circuit · 1967
- Estate of Hamilton H. Peyton, Deceased, John L. Peyton, and Olive Peyton v. Commissioner or Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
40 more not listed; retrieve them via the Exa API.