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PEOPLE v. NORTHERN TRUST CO.

No. 32858.

3 Ill.2d 285 (1954)

120 N.E.2d 543

THE PEOPLE OF THE STATE OF ILLINOIS, Appellant, v. THE NORTHERN TRUST COMPANY et al., Appellees.

Supreme Court of Illinois.

Rehearing denied September 14, 1954.

Attorney(s) appearing for the Case

LATHAM CASTLE, Attorney General, of Springfield, (WILLIAM C. WINES, RAYMOND S. SARNOW, A. ZOLA GROVES, and HARRY A. ASH, of counsel,) for appellant.

MILLER, GORHAM, WESCOTT & ADAMS, of Chicago, (HERBERT C. DE YOUNG, of counsel,) for appellees.

Reversed and remanded.

Mr. JUSTICE FULTON 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 Richard A. Rice, a nephew of May Rice Jenkins, deceased, and alleged by Rice to stand in the acknowledged relation of a parent within the contemplation of section 1 of the Illinois Inheritance Tax Act as it stood in 1949...

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