Legal Opinion
Braun v. United States
United States Court of Claims
Decided November 5, 1934No. 42209PublishedCited by 4 opinions
1Opinion of the Court
GREEN, Judge.
The plaintiff Hedwig Braun is an executrix of the last will and testament of Herman W. Braun and also sole residuary legatee and distributee under his will. The other plaintiff, Theodore C. Weygandt, is also an executor under the will. They join in bringing suit to recover $25,094.20 with interest which they claim has been illegally collected and held by defendant as taxes upon the proceeds of certain insurance policies on the life of the decedent who died May 24, 1919.
The issues joined in the ease are quite simple and there is no dispute over the facts. The taxes in question…
2Cases cited8 opinions
- R. H. Stearns Co. v. United StatesSupreme Court of the United States · 1934
- Lewellyn v. FrickSupreme Court of the United States · 1925
- Hills v. United StatesUnited States Court of Claims · 1931
- Leisenring v. United StatesUnited States Court of Claims · 1933
- Hills v. United StatesUnited States Court of Claims · 1932
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3Cited by4 opinions
- United States of America Ex Rel. Rex Sterling v. Frank J. Pate, Warden, Illinois State PenitentiaryCourt of Appeals for the Seventh Circuit · 1968
- Braun v. United StatesUnited States Court of Claims · 1942
- A. J. Tristani Sucrs., Inc. v. BuscagliaCourt of Appeals for the First Circuit · 1948
- United States of America Ex Rel. Rex Sterling v. Frank J. Pate, Warden, Illinois State PenitentiaryCourt of Appeals for the Seventh Circuit · 1968