Legal Opinion
Safe Deposit & Trust Co. of Baltimore v. Tait
District Court, D. Maryland
Decided December 12, 1931No. 4651PublishedCited by 2 opinions
1Opinion of the Court
CHESNUT, District Judge.
The plaintiff sues to recover federal estate tax paid under section 402 (a) of the Revenue Act of 1921 (42 Stat. 277) on 67.66 acres of land lying on the Patapseo river in the state of Maryland, valued at $100,000, belonging at the time of his death to Thomas H. Bowles, who died July 24, 1923. An appropriate petition for refund of the tax so paid has been filed and overruled. The relevant portion of the Revenue Act of 1921 is as follows:
“See. 401. That, in lieu of the tax imposed by Title IV of the Revenue Act of 1918, a tax equal to the sum of the following…
2Cases cited10 opinions
- Crooks v. HarrelsonSupreme Court of the United States · 1930
- United States v. FieldSupreme Court of the United States · 1921
- United States v. FieldSupreme Court of the United States · 1921
- United States v. First National Pictures, Inc.Supreme Court of the United States · 1930
- Van Bibber v. ReeseCourt of Appeals of Maryland · 1889
5 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Hartford Accident and Indemnity Company, a Corporation v. Johanna Aiello, of Estate of Peter AielloCourt of Appeals for the Fourth Circuit · 1974
- Safe Deposit & Trust Co. v. TaitDistrict Court, D. Maryland · 1934