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 the executors named in her will, who filed...
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