Legal Opinion
Molner v. United States
District Court, N.D. Illinois
Decided May 22, 1959No. 58 C 1721PublishedCited by 17 opinions
1Opinion of the Court
IGOE, District Judge.
Plaintiffs, as executors under the will of Herman Molner, deceased, have brought this suit pursuant to Section 1346(a) (1) of Title 28, U.S.Code, to recover federal estate taxes alleged to have been erroneously or illegally assessed or collected by virtue of the death of Herman Molner, who died May 28, 1951, a resident of Cook County, Illinois, and a citizen of the United States. Plaintiff, Lillian L. Molner, is one of the executors and is the surviving spouse of Herman Molner.
This case has been submitted upon a stipulation of facts and motion for summary judgment by each…
2Cases cited23 opinions
- Twin-Lick Oil Co. v. MarburySupreme Court of the United States · 1876
- People Ex Rel. Nelson v. Wiersema State BankIllinois Supreme Court · 1935
- Billings v. PeopleIllinois Supreme Court · 1901
- Estate of BlairCalifornia Supreme Court · 1954
- Estate of Cunha v. CommissionerUnited States Tax Court · 1958
18 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Estate of Edward A. Cunha, Deceased, Bank of America, National Trust and Savings Association v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1960
- United States v. Louise M. Quivey and Robert G. Simmons, Jr., Co-Executors of the Estate of M. B. Quivey, DeceasedCourt of Appeals for the Eighth Circuit · 1961
- Hamilton National Bank of Knoxville, of the Estate of John Edd Bradley v. United StatesCourt of Appeals for the Sixth Circuit · 1965
- United States v. First National Bank and Trust Company of Augusta, as Under Will of J. Adolphus SetzeCourt of Appeals for the First Circuit · 1961
- Estate of Landers v. CommissionerUnited States Tax Court · 1962
12 more not listed; retrieve them via the Exa API.