Legal Opinion
Mullikin v. Magruder
Court of Appeals for the Fourth Circuit
Decided May 16, 1945No. 5362PublishedCited by 5 opinions
1Opinion of the Court
SOPER, Circuit Judge.
This suit was brought to' secure a refund of estate taxes alleged to have been overpaid. Addison E. Mullikin and H. Le-Roy Carter, executors of the estate of Merville H. Carter, who died in 1939, paid under protest a deficiency assessment for federal taxes based on the inclusion in the gross estate of the decedent of (1) certain promissory notes; (2) a credit belonging to the decedent on the books of a partnership consisting of himself, his son and his brother; and (3) the interest of the decedent in the partnership valued at $95,-768.10. Suit was brought on the theory…
2Cases cited7 opinions
- Helvering v. HallockSupreme Court of the United States · 1940
- Hassett v. WelchSupreme Court of the United States · 1938
- May v. HeinerSupreme Court of the United States · 1930
- Klein v. United StatesSupreme Court of the United States · 1931
- Fidelity-Philadelphia Trust Co. v. RothensiesSupreme Court of the United States · 1945
2 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Eldredge v. RothensiesCourt of Appeals for the Third Circuit · 1945
- Estate of Valentine v. CommissionerUnited States Tax Court · 1970
- Estate of Levine v. CommissionerUnited States Tax Court · 1968
- Estate of Valentine v. CommissionerUnited States Tax Court · 1970
- Wells Fargo Bank & Union Trust Co. v. United StatesDistrict Court, N.D. California · 1948