1. Home
  2. Browse Decisions
  3. F.Supp.
  4. 163 F.Supp.
  5. 163 F.Supp. 832 (1958)
 

WACHOVIA BANK & TRUST COMPANY v. UNITED STATES

No. 330-54.

163 F.Supp. 832 (1958)

WACHOVIA BANK & TRUST COMPANY and Thurmond Chatham, Co-Executors of The Estate of Lucy Hanes Chatham v. UNITED STATES.

United States Court of Claims.

July 16, 1958.

Attorney(s) appearing for the Case

H. G. Hudson, Winston-Salem, N. C., Vaughn, Hudson, Ferrell & Carter, Winston-Salem, N. C., J. Milton Cooper, William T. Stephens, Washington, D. C., Robert C. Vaughn and Thomas D. Carter, Winston-Salem, N. C., on the brief, for plaintiffs.

David R. Frazer, Washington, D. C., with whom was Charles K. Rice, Asst. Atty. Gen., James P. Garland, Washington, D. C., on the brief, for defendant.

JONES, Chief Judge.

This case involves a question as to the proper valuation of certain business realty for purposes of determining the amount of the marital deduction to which plaintiff* is entitled under § 812(e) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 812(e).

In 1929, decedent and her husband acquired the property in question to which they took title as tenants by entirety. Each spouse furnished one-half...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases