Legal Opinion
United States v. Paul
District Court, E.D. Michigan
Decided August 12, 1940No. 7544PublishedCited by 5 opinions
1Opinion of the Court
MOINET, District Judge.
1. This is a civil suit, in equity, seeking the foreclosure of a Federal estate tax lien arising under the laws of the United States, providing for internal revenue and the collection thereof; plaintiff being a corporation, sovereign and body politic, and the defendants being the heirs and assignees of John P. Paul, deceased, and their assignees and mortgagees, and the taxing authorities of the State of Michigan.
2. John P. Paul, a resident of the City of Detroit, Wayne County, Michigan, died intestate on May 5, 1926, leaving heirs as follows: Lena Paul, his widow, and…
2Cited by5 opinions
- United States v. Thomas H. Cleavenger, Administrator of the Estate of Lurline B. (App) Smith, Deceased, and Ernest Rueth, IntervenorCourt of Appeals for the Seventh Circuit · 1975
- Local 58, International Brotherhood of Electrical Workers v. G.T. Einstein Electric, Inc.District Court, E.D. Michigan · 1996
- Decker Estate (No. 2)Supreme Court of Pennsylvania · 1947
- United States v. McGuireDistrict Court, D. New Jersey · 1941
- United States v. Thomas H. Cleavenger, Administrator of the Estate of Lurline B. (App) Smith, Deceased, and Ernest Rueth, IntervenorCourt of Appeals for the Seventh Circuit · 1975