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PUFAHL v. ESTATE OF PARKS

No. 18.

299 U.S. 217 (1936)

PUFAHL, RECEIVER, v. ESTATE OF ELVIRA J. PARKS, DECEASED.

Supreme Court of United States.

Decided December 7, 1936.

Attorney(s) appearing for the Case

Mr. George P. Barse, with whom Mr. Otis F. Glenn was on the brief, for petitioner.

Mr. Franz W. Castle, with whom Messrs. Emmett J. McCarthy and Robert F. Carey were on the brief, for respondent.

MR. JUSTICE ROBERTS delivered the opinion of the Court.

In this case we are concerned with the bearing of state law upon the enforcement of an assessment against the estate of a stockholder of a national bank.

Elvira J. Parks died March 20, 1928, owning twelve shares of the capital stock of the Austin National Bank of Chicago. May 17, 1928, the Probate Court of Cook County, Illinois, granted letters testamentary to...

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