Legal Opinion
Simeone v. Smith
Supreme Court of Virginia
Decided January 20, 1964No. Record 5685PublishedCited by 7 opinions
The opinion states the case.
1Opinion of the CourtCarrico, J.
Henry Bowden, Executor of the last will and testament of Oscar F. Smith, Jr., deceased, filed a motion for judgment against Oscar F. Smith, III, the son of Oscar F. Smith, Jr., seeking to recover $18,813.20. The sum sued for was alleged to be the proportionate amount of Federal estate tax and State inheritance tax assessed against the executor by reason of the inclusion in the gross estate of the decedent of certain shares of stock which were transferred by the father, during his lifetime, to a trustee in escrow for the son and upon the father’s death delivered to the son.
The matter was…
2Cases cited3 opinions
- Baylor v. National Bank of CommerceSupreme Court of Virginia · 1952
- Wilmington Trust Co. v. CopelandSupreme Court of Delaware · 1953
- Malden Trust Co. v. BickfordMassachusetts Supreme Judicial Court · 1952
3Cited by7 opinions
- Lynchburg College v. Central Fidelity BankSupreme Court of Virginia · 1991
- Stickley v. StickleySupreme Court of Virginia · 1998
- Estate of Reno v. CommissionerUnited States Tax Court · 1986
- Estate of William L. Reno, Jr. Barbara G. Reno v. Commissioner of Internal Revenue, Virginia Bar Association, Amicus CuriaeCourt of Appeals for the Fourth Circuit · 1991
- Estate of William L. Reno, Jr. Barbara G. Reno v. Commissioner of Internal Revenue, Virginia Bar Association, Amicus CuriaeCourt of Appeals for the Fourth Circuit · 1991
2 more not listed; retrieve them via the Exa API.