Legal Opinion
Baltimore National Bank v. United States
District Court, D. Maryland
Decided December 12, 1955No. Civ. 7439, 7421PublishedCited by 11 opinions
1Opinion of the Court
THOMSEN, Chief Judge.
These consolidated cases involve the valuation, for estate tax and gift tax purposes respectively, of deposit receipts for voting trust certificates for shares of Gunther Brewing Company common stock. The Goldberg case also raises the question whether the division by the decedent and his wife equally between themselves of such a deposit receipt and of stock certificates issued by other companies which they had formerly held as tenants by the entireties constituted a transfer in contemplation of death within the meaning of sec. 811(c) of the Internal Revenue Code of 1939.…
2Cases cited33 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- United States v. WellsSupreme Court of the United States · 1931
- Tyler v. United StatesSupreme Court of the United States · 1930
- Allen v. Trust Co. of Ga.Supreme Court of the United States · 1946
- Helvering v. SalvageSupreme Court of the United States · 1936
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3Cited by11 opinions
- Estate of Reynolds v. CommissionerUnited States Tax Court · 1970
- Bankers Trust Company, as of the Will of Harriet Delta Ellis, Deceased v. United StatesCourt of Appeals for the Second Circuit · 1960
- United States v. Curtis L. Parker and Martha ParkerCourt of Appeals for the Fifth Circuit · 1967
- Central Trust Co. v. United StatesUnited States Court of Claims · 1962
- Estate of True v. CommissionerCourt of Appeals for the Tenth Circuit · 2004
6 more not listed; retrieve them via the Exa API.