1. Home
  2. Browse Decisions
  3. F.2d
  4. 255 F.2d
  5. 255 F.2d 913 (1958)
 

IN RE TARVER'S ESTATE

No. 7623.

255 F.2d 913 (1958)

ESTATE OF Theodore Geddings TARVER, Deceased, The Citizens and Southern National Bank of South Carolina, Executor, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fourth Circuit.

Decided June 2, 1958.

Attorney(s) appearing for the Case

Wm. P. Congdon, Augusta, Ga. (Congdon & Leonard, Augusta, Ga., on the brief), for petitioner.

L. W. Post, Atty., Dept. of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson and I. Henry Kutz, Attys., Dept. of Justice, Washington, D. C., on the brief), for respondent.

Before SOBELOFF, Chief Judge, SOPER, Circuit Judge, and PAUL, District Judge.

SOPER, Circuit Judge.

This case comes before the court on a petition to review a decision of the Tax Court which upheld a determination by the Commissioner of Internal Revenue of a deficiency in federal estate tax in the sum of $55,011.40 against the Citizens and Southern National Bank of South Carolina as executor of the estate of Theodore Geddings Tarver, a resident of North Augusta, South Carolina. The testator died October 8, 1950. His will was probated and the...

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