Legal Opinion
Continental Illinois Bank & Trust Co. v. United States
District Court, N.D. Illinois
Decided July 22, 1932No. Nos. 39477, 39375, 39546PublishedCited by 2 opinions
1Opinion of the Court
WOODWARD, District Judge.
These causes were submitted to the court for trial without a jury on stipulations as to the facts.
In each case suit is brought to recover a tax paid under the estate tax law of 1924. The facts, so far as material to a deterinination of the issues involved, are briefly as follows:
La wson Estado.
Victor E. Lawson died testate August 19, 1925, a resident of Cook county, Ill. The return for the estate tax was filed August 19, 1926. It showed real estate in Illinois v.alued at $778,542.68 and real estate in Wisconsin valued at $484,500, and other property which, with the…
2Cases cited5 opinions
- Crooks v. HarrelsonSupreme Court of the United States · 1930
- Fitzgerald v. GlancyIllinois Supreme Court · 1869
- Walker v. DiehlIllinois Supreme Court · 1875
- Lawson v. Illinois Merchants Trust Co.Illinois Supreme Court · 1929
- Dorman v. TostIllinois Supreme Court · 1851
3Cited by2 opinions
- National Bank of the Republic of Chicago v. CommissionerCourt of Appeals for the Seventh Circuit · 1933
- Gottlieb v. WhiteDistrict Court, D. Massachusetts · 1932