Murphy v. Commissioner
United States Board of Tax Appeals
Common-law doctrine of estates by the entirety obtains in Maryland, and upon the death of one spouse there is no transfer of any part of such estate to the survivor; hence there is nothing upon which to impose an estate tax under the Revenue Act of 1921.
1Opinion of the Court
APPEAL OF JAMES C. MURPHY AND MERCANTILE TRUST & DEPOSIT CO. OF BALTIMORE, EXECUTORS, ESTATE OF JOHN H. WINDFELDER
Murphy v. Commissioner
Docket No. 4166.
United States Board of Tax Appeals
5 B.T.A. 952; 1926 BTA LEXIS 2721;
December 30, 1926, Promulgated
Common-law doctrine of estates by the entirety obtains in Maryland, and upon the death of one spouse there is no transfer of any part of such estate to the survivor; hence there is nothing upon which to impose an estate tax under the Revenue Act of 1921.
John F. Greaney, Esq., for the Commissioner.
ARUNDELL
This is an appeal from the determination of…
2Cases cited7 opinions
- Marburg v. ColeCourt of Appeals of Maryland · 1878
- Brewer v. BowersoxCourt of Appeals of Maryland · 1901
- Ades v. CaplinCourt of Appeals of Maryland · 1918
- McCubbin v. StanfordCourt of Appeals of Maryland · 1897
- Safe Deposit & Trust Co. v. TaitDistrict Court, D. Maryland · 1923
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