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COOK v. DOVE

No. 38628.

32 Ill.2d 109 (1965)

203 N.E.2d 892

HOWARD H. COOK et al., Appellants, v. ROBERT I. DOVE et al., Appellees.

Supreme Court of Illinois.

Opinion filed January 21, 1965.

Attorney(s) appearing for the Case

GOSNELL & BENECKI, of Lawrenceville, (MAURICE E. GOSNELL, of counsel,) for appellants.

WILLIAM G. CLARK, Attorney General, of Springfield, (JOHN T. JARECKI, JOSEPH O. RUBINELLI, MARY MARTIN, and RICHARD A. MICHAEL, Assistant Attorneys General, of counsel,) for appellees.

Reversed and remanded.

Mr. JUSTICE DAILY delivered the opinion of the court:

This is an appeal from a judgment of the circuit court of Shelby County assessing inheritance taxes in the estate of Ione H. Cook, deceased, and it presents for our consideration the construction of paragraph 4 of section I of the Inheritance Tax Act. (Ill. Rev. Stat. 1961, chap. 120, par. 375(4).) Since the revenue is involved, we have jurisdiction to entertain a direct appeal.<...

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