Legal Opinion
Dekker v. United States
District Court, S.D. Illinois
Decided August 9, 1965No. Civ. A. RI-125PublishedCited by 3 opinions
1Opinion of the Court
MERCER, Chief Judge.
Both parties have moved for summary judgment in this suit by plaintiff for reimbursement for federal estate taxes paid by the Executor of the Estate of Simon H. Dekker, Deceased, pursuant to a deficiency assessed by the District Director of Internal Revenue. There being presented no genuine issue as to any material fact, the cause is now before the court upon the legal question as to the legal effect of the joint will of Simon H. Dekker and his wife, Agnes B. Dekker. 1
On January 16,1962, Simon H. Dekker died. The joint will was admitted to probate in the Probate Court of…
2Cases cited11 opinions
- Helvering v. StuartSupreme Court of the United States · 1942
- Frazier v. PattersonIllinois Supreme Court · 1909
- Bonczkowski v. KucharskiIllinois Supreme Court · 1958
- Curry v. CottonIllinois Supreme Court · 1934
- Matthew Rives McGehee of the Estate of Delia Crawford McGehee Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1958
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3Cited by3 opinions
- Northern Trust Co. v. TarreIllinois Supreme Court · 1981
- Burnett v. United StatesDistrict Court, D. South Carolina · 1970
- In re the Estate of TatkowNew York Surrogate's Court · 1975