PEOPLE v. MOCZEK

No. 31692.

407 Ill. 373 (1950)

95 N.E.2d 428

THE PEOPLE OF THE STATE OF ILLINOIS, by Ivan A. Elliott, Attorney General, Appellee, v. FRANCES RIVERS MOCZEK et al., Appellants.

Supreme Court of Illinois.

Opinion filed November 27, 1950.


Attorney(s) appearing for the Case

FLETCHER & NELSON, of Morrison, (L.W. NELSON, of counsel,) for appellants.

IVAN A. ELLIOTT, Attorney General, of Springfield, (M. BROOKS BYUS, BART E. SCHMITT, and RICHARD L. COOPER, of counsel,) for appellee.


Reversed and remanded.

Mr. JUSTICE WILSON delivered the opinion of the court:

This appeal presents for decision the construction of paragraph 5 of section 1 of the Inheritance Tax Act which, to the extent relevant, declares: "When the beneficial interests to any property or income therefrom shall pass to or for the use of * * * any person to whom the deceased, for not less than ten years prior to death, stood in the...

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