C&S/Sovran Trust Co.(Georgia), N.A. v. Comm'r of Internal Revenue (In re Estate of Hubert)

Core Citations

ABROGATES OTHER CASE

• Boston Safe Deposit & Trust Co. v. Comm'r of Internal Revenue (In re Estate of Rice)

REVERSES OTHER CASE

• River Oaks Trust Co. v. Comm'r of Internal Revenue (In re Estate of Warren)

This document cites

• Federal Cases - Crow v. Comm'r of Internal Revenue
• Federal Cases - Roney v. Comm'r of Internal Revenue (In re Estate of Roney)
• Federal Cases - Richardson v. Comm'r of Internal Revenue (In re Estate of Richardson)
• Federal Cases - Jackson v. United States
• Federal Cases - Rowan v. Comm'r of Internal Revenue (In re Estate of Rowan)



See all quotations

• Federal Cases - Sawyer v. Comm'r of Internal Revenue (In re Estate of Sawyer)
• Federal Cases - Estate of Brandon v. C.I.R., 86-2036
• Federal Cases - Harrah v. Comm'r of Internal Revenue
• Federal Cases - Boston Safe Deposit & Trust Co. v. Comm'r of Internal Revenue (In re Estate of Rice)
• Federal Cases - Estate of Barrett v. Comm'r of Internal Revenue, Docket No. 44830.
• Federal Cases - Erie Co v. Tompkins
• Federal Cases - Burke v. U.S., 92-5062
• Federal Cases - River Oaks Trust Co. v. Comm'r of Internal Revenue (In re Estate of Warren)
• Federal Cases - Estate of Strock v. US
• Federal Cases - United States v. Mappes
• Federal Cases - Zions First Nat'l Bank v. Comm'r of Internal Revenue (In re Estate of Wycoff)
• Federal Cases - Brandon v. Comm'r of Internal Revenue (In re Estate of Brandon), Docket No. 17539-83.
• Federal Cases - Northeastern Pennsylvania National Bank Trust Company v. United States, 637
• Federal Cases - Alston v. United States
• Federal Cases - Commissioner of Internal Revenue v. Estate Bosch Second National Bank of New Haven v. United States, s. 673
• Federal Cases - Boston Safe Deposit and Trust Company v. CIR
• Federal Cases - Berry v. Comm'r of Internal Revenue (In re Estate of Horne), Docket No. 28700-85
• Federal Cases - Branch Banking & Trust Co. v. Comm'r of Internal Revenue (In re Estate of Alexander)
• US - Reference Stubs - Expenses, indebtedness, and taxes
• US - Reference Stubs - Imposition and rate of tax
• US - Reference Stubs - Legal rate of interest; maximum rate of interest generally; certain items not considered interest
• US - Reference Stubs - Individual related to decedent through two or more lines of relationship
• US - Reference Stubs - Alternate valuation
• US - Reference Stubs - Property in which the decedent had an interest
• US - Reference Stubs - Definition of gross estate
• US - Reference Stubs - Bequests, etc., to surviving spouse
• US - Reference Stubs - Transfers for public, charitable, and religious uses