Legal Opinion
Continental Illinois National Bank and Trust Company of Chicago, as of the Estate of Josephine W. Speth, Deceased v. United States
Court of Appeals for the Seventh Circuit
Decided October 7, 1974No. 73-1967, 73-2077PublishedCited by 15 opinions
1Opinion of the Court
PELL, Circuit Judge.
The Continental Illinois National Bank and Trust Company of Chicago brought this action as executor of the estate of the decedent Josephine W. Speth to recover' an alleged overpayment of estate tax and interest. 1 After a bench trial, the district court entered judgment in favor of the taxpayer from which the Government has appealed.
The decedent Josephine Speth died on March 28, 1966, at the age of 75. Her sister, Margaret Speth, had died one month earlier on February 21, 1966. By her will, Margaret bequeathed to the decedent a life estate in certain property. At the time…
2Cases cited22 opinions
- Zenith Radio Corp. v. Hazeltine Research, Inc.Supreme Court of the United States · 1969
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Simpson v. United StatesSupreme Court of the United States · 1920
- Weller v. CommissionerUnited States Tax Court · 1962
17 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Cook v. Commissioner of the Internal Revenue ServiceCourt of Appeals for the Fifth Circuit · 2003
- Freeman Coal Mining Company, a Division of Material Service Corporation v. Interior Board of Mine Operations AppealsCourt of Appeals for the Seventh Circuit · 1974
- Estate of Gribauskas v. CommissionerUnited States Tax Court · 2001
- Bank of California, of the Estate of Daisy Manning v. United StatesCourt of Appeals for the Ninth Circuit · 1982
- State v. KurleNorth Dakota Supreme Court · 1986
10 more not listed; retrieve them via the Exa API.