Legal Opinion
United States v. Union Trust Co.
Court of Appeals for the Seventh Circuit
Decided June 30, 1937No. 6124PublishedCited by 3 opinions
1Opinion of the Court
MAJOR, Circuit Judge.
This appeal is from a judgment of the District Court in the sum of $3,303.87 with interest based upon a claim by appellees for refund of estate taxes assessed and collected over protest. Appellees are the executors as well as trustees of the estate of Virginia C. Lilly who died November 16, 1930, at the age of sixty-five years and who, prior to her last illness, which was brief, was in good health for a person of her age. The deceased left surviving her Mrs. Conway L. Atwater as her only child who, together with the latter’s son, Allen Russell Atwater, Jr., were…
2Cases cited4 opinions
- McCaughn v. Real Estate Land Title & Trust Co.Supreme Court of the United States · 1936
- Chase v. United StatesSupreme Court of the United States · 1894
- United States v. Buffalo Pitts Co.Supreme Court of the United States · 1914
- Collier v. United StatesSupreme Court of the United States · 1899
3Cited by3 opinions
- Russell v. Texas Co.Court of Appeals for the Ninth Circuit · 1956
- Theodore B. Russell v. The Texas Company, a Corporation, Frederick T. Manning Drilling Company, a Corporation, and the Northern Pacific Railway Company, a Corporation, the Texas Company, a Corporation v. Theodore B. RussellCourt of Appeals for the Ninth Circuit · 1957
- Branum Et Ux. v. CampbellCourt of Appeals for the Fifth Circuit · 1954