Legal Opinion
Safe Deposit & Trust Co. v. Tait
District Court, D. Maryland
Decided March 27, 1933No. 4487, 4651PublishedCited by 9 opinions
1Opinion of the Court
CHESNUT, District Judge.
The above consolidated eases at law have been tried to the court on the pleadings and testimony, a jury having been waived. Certain questions of law arising on demurrers to the pleadings have been ruled upon. (D. C.) 54 F.(2d) 383, 387.
The object of the suits is to recover alleged overpayment of federal estate taxes under the Revenue Act of 1921, c. 136, 42 Stat. 227, 277, 278. Three separate items of property are involved, the questions being whether the whole value thereof or some part of the whole value, are respectively properly included in the computation of the…
2Cases cited31 opinions
- Gould v. GouldSupreme Court of the United States · 1917
- United States v. WellsSupreme Court of the United States · 1931
- Crooks v. HarrelsonSupreme Court of the United States · 1930
- Lewis v. ReynoldsSupreme Court of the United States · 1932
- Tyler v. United StatesSupreme Court of the United States · 1930
26 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Estate of Helen M. Johnson, Deceased, Lolita McNeill Muhm, Independent v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1983
- Tait v. Safe Deposit & Trust Co. of BaltimoreCourt of Appeals for the Fourth Circuit · 1934
- Willcuts v. StoltzeCourt of Appeals for the Eighth Circuit · 1934
- Hoover v. United StatesUnited States Court of Claims · 1960
- Barron v. JanneyCourt of Appeals of Maryland · 1961
4 more not listed; retrieve them via the Exa API.