Legal Opinion

Pufahl v. Estate of Parks

Supreme Court of the United States

Decided December 7, 1936No. 18PublishedCited by 113 opinions

1Opinion of the CourtJustice Roberts

In this case we are concerned with the bearing of state law upon the enforcement of an assessment against the estate of a stockholder of a national bank.

Elvira J. Parks died March 20, 1928, owning twelve shares of the capital stock of the Austin National Bank of Chicago. May 17, 1928, the Probate Court of Cook County, Illinois, granted letters testamentary to the executors named in her will, who filed an inventory and supplemental inventory in the probate court within one year of the date of the letters. March 30, 1931, the Comptroller of the Currency declared the bank insolvent, closed it,…

2Cases cited78 opinions

  1. Kennedy v. GibsonSupreme Court of the United States · 1869
  2. Byers v. McAuleySupreme Court of the United States · 1893
  3. McClaine v. RankinSupreme Court of the United States · 1905
  4. Keyser v. HitzSupreme Court of the United States · 1890
  5. Matteson v. DentSupreme Court of the United States · 1900

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3Cited by113 opinions

  1. Rawlings v. RaySupreme Court of the United States · 1941
  2. Chesley v. Union Carbide Corp.Court of Appeals for the Second Circuit · 1991
  3. Asarco LLC v. GoodwinCourt of Appeals for the Second Circuit · 2014
  4. Witco Corp. v. BeekhuisCourt of Appeals for the Third Circuit · 1994
  5. Tobacco & Allied Stocks, Inc. v. Transamerica Corp.District Court, D. Delaware · 1956

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