Legal Opinion
George Hyman v. District of Columbia
Court of Appeals for the D.C. Circuit
Decided September 16, 1957No. 13549PublishedCited by 7 opinions
1Opinion of the Court
WILBUR K. MILLER, Circuit Judge.
We have before us for the first time this question concerning local inheritance taxation: when realty is devised “subject to whatever claim or lien” the devisee may have thereon, should the tax on the transfer be computed on the gross value of the realty, as the District of Columbia Tax Court held, or on the net value after the devisee’s claim thereon has been deducted, as the petitioner contends ?
We glean the following facts and figures from the findings of the Tax Court. In 1928 the petitioner, George Hyman, purchased certain real estate in the District of…
2Cases cited11 opinions
- Harley v. Magnolia Petroleum Co.Illinois Supreme Court · 1941
- Consolidated Coal Co. v. PeersIllinois Supreme Court · 1896
- Brown v. South Boston Savings BankMassachusetts Supreme Judicial Court · 1889
- Cox v. ButtsSupreme Court of Oklahoma · 1915
- Percival v. WilliamsSupreme Court of Vermont · 1909
6 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Estate of Jerome Mittleman, Deceased, Henrietta Mittleman, Irving B. Yochelson and Solomon Grossberg, Executors v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1975
- Beattie v. State ex rel. Grand River Dam AuthoritySupreme Court of Oklahoma · 2002
- Dingwall v. District of Columbia Water & Sewer AuthorityDistrict of Columbia Court of Appeals · 2001
- District of Columbia v. Marion Woodward PayneCourt of Appeals for the D.C. Circuit · 1966
- Beattie v. STATE EX REL. GRDASupreme Court of Oklahoma · 2002
2 more not listed; retrieve them via the Exa API.