PEOPLE v. WALKER

No. 31830.

409 Ill. 413 (1951)

100 N.E.2d 621

THE PEOPLE OF THE STATE OF ILLINOIS, Appellant, v. SIDNEY V. WALKER, JR., Admr., Appellee.

Supreme Court of Illinois.

Rehearing denied September 17, 1951.


Attorney(s) appearing for the Case

IVAN A. ELLIOTT, Attorney General, of Springfield, (WILLIAM C. WINES, RAYMOND S. SARNOW, JAMES C. MURRAY, and A. ZOLA GROVES, all of Chicago, of counsel,) for appellant.

LEDERER, LIVINGSTON, KAHN & ADSIT, of Chicago, (HARRY H. KAHN, DANIEL J. GLUCK, and MAURICE B. WOLF, of counsel,) for appellee.


Reversed and remanded.

Mr. JUSTICE CRAMPTON delivered the opinion of the court:

On July 20, 1950, the county court of Du Page County entered an order that certain corporate stock, forming the corpus of an inter vivos trust created by decedent, Gladys Kroehler, is not subject to inheritance tax in her estate. The People appeal directly to this court on the ground that the revenue of the State is involved.

The facts are largely undisputed. Decedent...

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