Legal Opinion
Empire Trust Co. v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided January 4, 1938No. 4230PublishedCited by 21 opinions
1Opinion of the Court
NORTHCOTT, Circuit Judge.
This is a petition to review a decision of the United States Board of Tax Appeals. The petition was filed by Empire Trust Company, Levis A. Hamilton, and Alexander Hamilton, executors of the estate of Levis C. Hamilton, deceased, here referred to as the petitioners. The opinion of the Board, handed down in April, 1937, is reported in 35 B.T.A. 866.
This review involves estate taxes in the sum of $3,892.88, assessed against the estate of the decedent, Levis C. Hamilton, who died April 27, 1931.
There is no dispute as to the facts. On September 30, 1924, the decedent,…
2Cases cited17 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Corliss v. BowersSupreme Court of the United States · 1930
- Crooks v. HarrelsonSupreme Court of the United States · 1930
- Woolford Realty Co. v. RoseSupreme Court of the United States · 1932
- Reinecke v. SmithSupreme Court of the United States · 1933
12 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Commissioner of Internal Revenue v. BristolCourt of Appeals for the First Circuit · 1941
- Meyer's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1940
- Commissioner of Internal Revenue v. WeiserCourt of Appeals for the Tenth Circuit · 1940
- Markwell's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1940
- Estate of Rubin v. CommissionerUnited States Tax Court · 1972
16 more not listed; retrieve them via the Exa API.