Legal Opinion
Off v. United States
District Court, S.D. Illinois
Decided July 29, 1929No. 2401PublishedCited by 4 opinions
1Opinion of the Court
FITZHENRY, District Judge.
This action is brought by Charles D. Off, Walter Off, Clifford Off, and Clarence Off, as trustees under the will of Charles J. Off, deceased, to recover the sum of $3,468.15, paid as an estate tax on account of the estate of Charles J. Off, deceased.
The testator died at Peoria, 111., June 26, 1920, leaving a will dated April 8, 1919, which was duly admitted to probate in Peoria county. In it plaintiffs were named as executors and trustees. As executors they completed the administration of the estate and are now acting as trustees.
On April 9, 1919, the day following…
2Cases cited18 opinions
- Gould v. GouldSupreme Court of the United States · 1917
- American Net & Twine Co. v. WorthingtonSupreme Court of the United States · 1891
- State v. PabstWisconsin Supreme Court · 1909
- Shwab v. DoyleCourt of Appeals for the Sixth Circuit · 1920
- In re the Appraisal of the Property of BakerAppellate Division of the Supreme Court of the State of New York · 1903
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3Cited by4 opinions
- Willcuts v. StoltzeCourt of Appeals for the Eighth Circuit · 1934
- Hoover v. United StatesUnited States Court of Claims · 1960
- Loetscher v. BurnetCourt of Appeals for the D.C. Circuit · 1931
- Hardaway v. StateCourt of Appeals of Texas · 1985