Legal Opinion
South Carolina National Bank v. McLeod
District Court, D. South Carolina
Decided July 25, 1966No. Civ. A. 8765PublishedCited by 4 opinions
1Opinion of the Court
ORDER
SIMONS, District Judge.
This is an action under Section 7422 of the Internal Revenue Code of 1954 to recover the amount of a deficiency assessment with interest levied by the Director of Internal Revenue and paid by plaintiffs under protest. The jurisdiction of this court is conferred by Title 28, U.S.C., Section 1340, as amended.
Plaintiffs filed with defendant on February 26, 1962 a Federal Estate Tax Return for the Estate of Julian Mitchell, who died testate November 30, 1960, valuing 100 shares of stock of The News and Courier Company of Charleston, South Carolina at $700.00 per share,…
2Cases cited12 opinions
- Olson v. United StatesSupreme Court of the United States · 1934
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Heiner v. CrosbyCourt of Appeals for the Third Circuit · 1928
- O'malley, Collector of Internal Revenue v. AmesCourt of Appeals for the Eighth Circuit · 1952
- The Sill Corporation v. United StatesCourt of Appeals for the Tenth Circuit · 1965
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3Cited by4 opinions
- Morrow v. MartschinkDistrict Court, D. South Carolina · 1995
- HOUSING AUTH., CITY OF CHARLESTON v. OlasovCourt of Appeals of South Carolina · 1984
- Bar L Ranch, Inc. v. PhinneyDistrict Court, S.D. Texas · 1969
- Estate of Stoddard v. CommissionerUnited States Tax Court · 1975