BOYLES, J.
This is an appeal by the State from a circuit court judgment denying the State's claim for inheritance tax in the estate of Gustave A. Stahl, deceased. The transfer on account of which the State claims an inheritance tax consists of proceeds from the sale of real estate located in Illinois.
Gustave A. Stahl, a resident of Allegan county in this State, died in 1947 and Irving J. Tucker, the appellee herein, was appointed administrator of his estate...
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