{
  "id": 2844578,
  "name": "United States Trust Company of New York, Executor of Estate of Catherine Wolfe Loney, .Deceased v. State of Illinois",
  "name_abbreviation": "United States Trust Co. of New York v. State",
  "decision_date": "1919-01-30",
  "docket_number": "",
  "first_page": "46",
  "last_page": "46",
  "citations": [
    {
      "type": "official",
      "cite": "4 Ill. Ct. Cl. 46"
    }
  ],
  "court": {
    "name_abbreviation": "Ill. Ct. Cl.",
    "id": 8793,
    "name": "Illinois Court of Claims"
  },
  "jurisdiction": {
    "id": 29,
    "name_long": "Illinois",
    "name": "Ill."
  },
  "cites_to": [],
  "analysis": {
    "cardinality": 157,
    "char_count": 2019,
    "ocr_confidence": 0.491,
    "sha256": "1301aac9e1ef713262e03206399447b70612452bc63e5df0409ff3d42fbe95ab",
    "simhash": "1:912676519bcf9838",
    "word_count": 359
  },
  "last_updated": "2023-07-14T18:11:37.214460+00:00",
  "provenance": {
    "date_added": "2019-08-29",
    "source": "Harvard",
    "batch": "2018"
  },
  "casebody": {
    "judges": [],
    "parties": [
      "United States Trust Company of New York, Executor of Estate of Catherine Wolfe Loney, .Deceased v. State of Illinois."
    ],
    "opinions": [
      {
        "text": "The facts in this case as disclosed by the evidence are as follows:\nCatherine Wolfe Loney died testate on the 7th day of May, 1915, a resident of the state of New York, and letters testamentory were issued to United States Trust Company of New York, no administration was had in Illinois.\nOn the 25th day of April, 1916, the County Judge of Cook County,. Illinois, entered an order purporting to assess an inheritance tax in said estate of $762.65, which amount, together with interest, was on the 25th day of April, 19)16, paid by claimant to county treasurer of said county.\nThereafter on the 5th day of September, 1918, the Acting County Judge of said Cook County entered an order vacating and setting aside for want of jurisdiction, so much of said prior order as purported to assess a tax upon the transfer by said decedent of shares of stock of foreign corporations to non resident beneficiaries.\nAnd it was found that the said prior order assessed a valid tax, to the extent of $603.07, which amount the State admits is the true amount that should have been taxed and paid.\nThe State admits in this case that if a refund be granted in No. 33, Moore, executrix v. State of Illinois (opinion filed at present term of this court) that claimant in this case is entitled to a refund of $205.34,. the amount erroneously paid.\nThis consent of the Attorney General is based upon a stipulation filed in said case that the facts and law governing in the Moore case is to govern in this (and others) case except as to amount.\nUpon the evidence and stipulation the Court awards claimant herein a refund of two hundred and five and 34/100 dollars.",
        "type": "majority",
        "author": null
      }
    ],
    "attorneys": [
      "' Edward J. Brundage, Attorney General, for State."
    ],
    "corrections": "",
    "head_matter": "United States Trust Company of New York, Executor of Estate of Catherine Wolfe Loney, .Deceased v. State of Illinois.\nOpinion filed January 30, 1919.\nInheritance Tax \u2014 Lora J. Moore, et al. v. State, sxipra, follow\u00e9d. This ease is controlled by the decision of the Court in the case of Lora J. Moore,, et al. v. State, supra.\n' Edward J. Brundage, Attorney General, for State."
  },
  "file_name": "0046-01",
  "first_page_order": 62,
  "last_page_order": 62
}