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FIRST NAT. BANK v. PEOPLE

No. 32241.

412 Ill. 29 (1952)

104 N.E.2d 630

THE FIRST NATIONAL BANK OF CHICAGO et al., Exrs., Appellants, v. THE PEOPLE OF THE STATE OF ILLINOIS, Appellee.

Supreme Court of Illinois.

Opinion filed March 20, 1952.

Attorney(s) appearing for the Case

ROSENTHAL, KING & ROBIN, of Chicago, (WILLARD L. KING, and GEORGE W. GALE, of counsel,) for appellants.

IVAN A. ELLIOTT, Attorney General, of Springfield, (WILLIAM C. WINES, and JOHN T. COBURN, of counsel,) for appellee.

Judgment affirmed.

Mr. JUSTICE SCHAEFER delivered the opinion of the court.

This is an appeal from a judgment of the county court of Cook County, affirming an order of the county judge, which fixed the inheritance tax due upon a legacy to Jane Myres, the widow of a stepson of the decedent, Lessing Rosenthal. The legacy was taxed as a legacy to a stranger. The executors appeal, contending that it should have been taxed as a legacy to the widow of a son.

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