Legal Opinion
Claire W. Glendening Boryan Lee Glendening Koss Alicia B. Glendening Tennent v. United States
Court of Appeals for the Fourth Circuit
Decided August 31, 1989No. 88-2925PublishedCited by 104 opinions
1Opinion of the Court
SPROUSE, Circuit Judge:
This is an appeal from a judgment entered in a tax refund suit brought in the district court by the beneficiaries of the estate of Jean Marston Glendening (“the taxpayers”). The district court found that the estate is entitled to a credit under I.R.C. § 2013 for a tax paid by the estate of Mrs. Glendening’s deceased husband and ordered a refund. Citing I.R.C. § 6511, however, it limited the refund to the amount of tax paid by the estate within two years of the filing of the administrative refund claim. The United States does not appeal the judgment allowing the credit.…
2Cases cited9 opinions
- English v. Pabst Brewing Co.Court of Appeals for the Fourth Circuit · 1987
- United States Fidelity and Guaranty Company v. Charles E. LawrensonCourt of Appeals for the Fourth Circuit · 1964
- C.L. Taylor, Cross-Appellee v. Texgas Corporation, Cross-AppellantCourt of Appeals for the Eleventh Circuit · 1987
- Bankr. L. Rep. P 70,605 Frederick S. Wyle Professional Corporation, Trustee in Bankruptcy of Pacific Far East Line, Inc. And Atlantic Bear Steamship Company v. Texaco, Inc., Frederick S. Wyle Professional Corporation, Trustee in Bankruptcy of Pacific Far East Line, Inc. And Atlantic Bear Steamship Company v. Mobil Sales & Supply CorporationCourt of Appeals for the Ninth Circuit · 1985
- The Binkley Company v. Eastern Tank, Inc.Court of Appeals for the First Circuit · 1987
4 more not listed; retrieve them via the Exa API.
3Cited by104 opinions
- Southern States Rack and Fixture, Incorporated v. Sherwin-Williams Company, and Keller Rigging & Construction Sc, IncorporatedCourt of Appeals for the Fourth Circuit · 2003
- Sharon Temkin Bruce M. Temkin v. Frederick County Commissioners Glen Marion Selby, Jr.Court of Appeals for the Fourth Circuit · 1991
- Cray Communications, Inc., Formerly Known as Dowty Communications, Incorporated v. Novatel Computer Systems, Inc.Court of Appeals for the Fourth Circuit · 1994
- James O'COnnOr v. Consolidated Coin Caterers Corporation, Equal Employment Opportunity Commission, Amicus CuriaeCourt of Appeals for the Fourth Circuit · 1995
- Equal Employment Opportunity Commission v. Lockheed Martin Corporation, Aero & Naval SystemsCourt of Appeals for the Fourth Circuit · 1997
99 more not listed; retrieve them via the Exa API.