Legal Opinion
Stansbury v. United States
District Court, N.D. Illinois
Decided May 7, 1982No. 81 C 3547PublishedCited by 5 opinions
1Opinion of the Court
ORDER
ROSZKOWSKI, District Judge.
Before the court are cross-motions for summary judgment brought by the parties in this federal estate tax refund case. For the reasons hereinafter stated, plaintiff’s motion for summary judgment is granted; defendant’s motion for summary judgment is denied.
For purposes of these motions, the facts are not in dispute. On April 4, 1934, Mary E. Stevens, a resident of Illinois, died intestate, leaving as her only heirs her children Delmar A. Stevens (“Delmar”) and Elsie Stevens (“Elsie”). The assets of her estate included: (1) 692 shares of Chas. A. Stevens & Co.…
2Cases cited6 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Anderson v. LybeckIllinois Supreme Court · 1958
- Cohon v. Oscar L. Paris Co.Appellate Court of Illinois · 1958
- Lake Shore National Bank v. CoyleDistrict Court, N.D. Illinois · 1968
1 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- American Hull Insurance Syndicate v. United States Lines, Inc. (In Re United States Lines, Inc.)United States Bankruptcy Court, S.D. New York · 1987
- Claybrook v. Consolidated Foods, Inc. (In Re Bake-Line Group, LLC)United States Bankruptcy Court, D. Delaware · 2007
- In Re DVI, Inc.United States Bankruptcy Court, D. Delaware · 2004
- Secure Leverage Group, Inc. v. Bodenstein (In re Peregrine Financial Group, Inc.)United States Bankruptcy Court, N.D. Illinois · 2013
- Stansbury v. United StatesCourt of Appeals for the Seventh Circuit · 1984