Polk v. Miles
District Court, D. Maryland
At Law. Action by Gabriel Clark Polk, individually and as executor of the estate of Lucius C. Polk, against Joshua W. Miles, Collector of Internal Revenue for the District of Maryland and Delaware.
1Opinion of the Court
ROSE, District Judge.
The plaintiff seeks to recover an inheritance tax paid under protest. To understand the issues involved, it is necessary to go back to the conditions under which there was living, in the spring of 1915, a family consisting of Lucius C. Polk, upon whose estate the tax has since been levied, his wife, Mary K. Polk, and their son, Gabriel C. Polk. They will be referred to as the “husband,” “wife,” and “son,” respectively.
For many years, the husband had held all the stock of the Chesapeake Brewing Company. It had been a losing venture, kept afloat by advances nominally made…
2Cases cited4 opinions
- In re the Appraisal of the Property of ThorneAppellate Division of the Supreme Court of the State of New York · 1899
- In re the Appraisal of the Property of EdgertonAppellate Division of the Supreme Court of the State of New York · 1898
- In re Edgerton's EstateAppellate Division of the Supreme Court of the State of New York · 1898
- In Re the Appraisal of Property of ThorneNew York Court of Appeals · 1900
3Cited by11 opinions
- Security Trust & Sav. Bank v. CommissionerUnited States Board of Tax Appeals · 1928
- Off v. United StatesDistrict Court, S.D. Illinois · 1929
- Tips v. BassDistrict Court, W.D. Texas · 1927
- Siegel v. CommissionerUnited States Board of Tax Appeals · 1930
- United States Trust Co. v. CommissionerUnited States Board of Tax Appeals · 1925
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