Legal Opinion
Baer v. Milbourne
District Court, D. Maryland
Decided March 6, 1936No. 5582PublishedCited by 4 opinions
1Opinion of the Court
CHESNUT, District Judge.
This case arises under the Federal Estate Tax Act of 1926, § 303(a)(1), as amended in 1932. The tax is laid on the net estate, which is to be computed as provided in the Act. Here there is no controversy as to the amount of the gross estate, but a sharp difference as to the deductions therefrom to determine the amount of the net estate. Act June 6, 1932, § 805, 47 Stat. 280 (26 U.S.C.A. § 1095(a) (1), now 26 U.S.C.A. § 412 and note) provides for the deduction from the gross estate of “claims against the estate.” The only point in the case is the proper application of…
2Cases cited8 opinions
- Knowlton v. MooreSupreme Court of the United States · 1900
- Young Men's Christian Assn. of Columbus v. DavisSupreme Court of the United States · 1924
- Jacobs v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1929
- United States v. MitchellCourt of Appeals for the Seventh Circuit · 1934
- Tait v. Safe Deposit & Trust Co. of BaltimoreCourt of Appeals for the Fourth Circuit · 1935
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3Cited by4 opinions
- Helvering v. Northwestern Nat. Bank & Trust Co. of MinneapolisCourt of Appeals for the Eighth Circuit · 1937
- Commissioner of Internal Revenue v. LyneCourt of Appeals for the First Circuit · 1937
- Clark v. United StatesDistrict Court, D. Maryland · 1940
- Kahn v. United StatesDistrict Court, S.D. New York · 1937