26 U.S.C. § 813
Repealed. Pub. L. 100–203, title X, § 10242(c)(1), Dec. 22, 1987, 101 Stat. 1330–423]
[repealed]
Notes of Decisions
Cited in 15
cases, 1939–1963 · leading case: Treichler v. Wisconsin, 338 U.S. 251 (1949).
Treichler v. Wisconsin, 338 U.S. 251 (1949). “70 , as amended, 26 U. S. C. § 813 (b). This 80% credit was the sum of $630,709.”
In Re Gallagher's Will, 255 P.2d 317 (N.M. 1953). “26 U.S. C.A. § 813(b). The tax so imposed does not increase the amount of tax liability, but merely authorizes the state to share in the proceeds of the federal estate tax to the extent of the allowable credit — 80% of the basic federal estate tax.”
Flournoy v. Wiener, 321 U.S. 253 (1944). “NOTES [1] The purpose of the Act, declared by § 4, was to secure for the state the benefit of the credit allowed by § 301 (b) of the Revenue Act of 1926, 26 U.S.C. § 813 (b), which allowed the taxpayer a credit against the estate tax imposed by that Act for estate, inheritance…”
Winer v. United States, 153 F. Supp. 941 (S.D.N.Y. 1957). “Under these circumstances, I believe that the plaintiff’s claim for a refund was “within four years after the filing of the return,” as provided in Section 813(b) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 813 (b). Accordingly, plaintiff is also entitled to summary…”
United States Trust Co. of New York v. Sears, 29 F. Supp. 643 (D. Conn. 1939). “§ 813(b), 26 U.S.C.A. § 813 (b) for state transfer taxes (such- allowances being permitted against the federal tax up to 80 per cent of its amount).”
Est. of Charles A. Brooks. Deceased Peoples First Nat'l Bank & Trust Co. & A. W. Robertson, Executors v. Comm'r of Internal Revenue, 250 F.2d 937 (1st Cir. 1958). “Internal Revenue Code of 1939, § 813(b), 26 U.S.C. § 813 (b). In this respect the Pennsylvania statute is unique in that transfers of future assets are taxed when the remainder comes into actual possession.”
Empire Trust Co. v. United States, 214 F. Supp. 731 (D. Conn. 1963). “[As amended by the Technical Changes Act of 1958] CREDITS AGAINST TAX $ * # # # “(b) Estate, succession, legacy, and inheritance taxes. The tax imposed * * * shall be credited with the amount of any estate, inheritance, legacy, or succession taxes actually paid to any State * *…”
Bank of New York v. United States, 141 F. Supp. 364 (S.D.N.Y. 1956). ““If this proposal is accepted by or- on behalf of the Commissioner, the case shall not be reopened nor shall any claim for refund be filed or prosecuted respecting the taxes for the above-named estate, in the absence of fraud, malfeasance, concealment or misrepresentation of…”
Fahnestock v. United States, 95 F. Supp. 232 (Ct. Cl. 1951). “06 of estate taxes made to the plaintiffs by the Government was "based on the credit" which Section 813 of the Internal Revenue Code, 26 U.S.C.A. § 813 , permits the taxpayer to take against federal estate taxes, for similar taxes paid to a state.”
Lober v. United States, 108 F. Supp. 731 (Ct. Cl. 1952). “If the plaintiffs herein are held entitled to any refund of estate taxes, the parties have agreed that such amount shall be adjusted by credit for state estate and inheritance taxes if plaintiffs establish the payment for credit thereof in accordance *735 with Section 813(b) of…”
Guar. Trust Co. v. United States, 95 F. Supp. 776 (S.D.N.Y. 1950). “26 U.S.C.A. § 813 (b). Plaintiff contends that the refund was not based on the allowance of the credit for New York estate tax paid but was the result of a reduction in the value of the net taxable estate.”
State v. Merchants Nat'l Bank of Mobile, 91 So. 2d 480 (Ala. 1956). “80% credit by a taxpayer for taxes paid to a state now appears in 26 U.S.C.A. § 813 (b). A good discussion of the federal estate tax credit clause appears in 13 N.”
— 26 U.S.C. § 813(b) — 1 case
In Re Gallagher's Will, 255 P.2d 317 (N.M. 1953). “26 U.S. C.A. § 813(b). The tax so imposed does not increase the amount of tax liability, but merely authorizes the state to share in the proceeds of the federal estate tax to the extent of the allowable credit — 80% of the basic federal estate tax.”
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