Legal Opinion
Humphrey v. Bullock
Court of Appeals of Texas
Decided January 25, 1984No. 13793PublishedCited by 11 opinions
1Opinion of the Court
PHILLIPS, Chief Judge.
Layton A. Humphrey, Jr. and John Roach, co-independent executors of the estate of Layton A. Humphrey, Sr., deceased, appeal the judgment of the trial court which denied a refund of estate taxes paid on behalf of the estate. Appellants contend that the Comptroller, in computing the Texas estate tax, improperly included within the Texas taxable estate the value of deceased’s interest in a partnership, to the extent that such value represented out-of-state partnership real property.
We affirm the trial court’s judgment.
Layton A. Humphrey, Sr. died on October 16, 1976; he…
2Cases cited28 opinions
- Blodgett v. SilbermanSupreme Court of the United States · 1928
- Gevinson v. Manhattan Construction Co. of OklahomaTexas Supreme Court · 1969
- Ogletree v. CratesTexas Supreme Court · 1963
- McCain v. YostTexas Supreme Court · 1955
- Davis v. First National Bank of WacoTexas Supreme Court · 1942
23 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Holden v. Capri Lighting, Inc., Texas Court of Appeals, 7th District (Amarillo)1997
- In Re MurchisonUnited States Bankruptcy Court, N.D. Texas · 1985
- Thomas v. PriceDistrict Court, S.D. Texas · 1989
- Brooks v. Charter Bank Northwest (In Re Brooks)United States Bankruptcy Court, S.D. Texas · 1988
- Burleson v. Liggett Group, Inc.District Court, E.D. Texas · 2000
6 more not listed; retrieve them via the Exa API.