Legal Opinion
Safe Deposit & Trust Co. v. Tait
District Court, D. Maryland
Decided October 30, 1934No. 5149PublishedCited by 2 opinions
1Opinion of the Court
CHESNUT, District Judge.
In this case the Safe Deposit and Trust Company of Baltimore sues, as surviving executor of Celeste M. W. Hutton, late of Baltimore City, deceased (who died February 25, 1925), to recover an alleged overpayment of federal estate taxes under the Estate Tax Act of 1924, c. 234 (43 Stat. 303, 304), which for the computation of the tax, provides that (section 302 (a, c), 26 USCA § 1094 note):
“The value of the gross estate of the decedent shall be determined by including the value at the time of his death of all property, real or personal, tangible or intangible, wherever…
2Cases cited21 opinions
- Crooks v. HarrelsonSupreme Court of the United States · 1930
- Reinecke v. Northern Trust Co.Supreme Court of the United States · 1929
- Lewis v. ReynoldsSupreme Court of the United States · 1932
- May v. HeinerSupreme Court of the United States · 1930
- Klein v. United StatesSupreme Court of the United States · 1931
16 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Tait v. Safe Deposit & Trust Co. of BaltimoreCourt of Appeals for the Fourth Circuit · 1935
- Rent-A-Car Co. v. LynchCourt of Appeals of North Carolina · 1979