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IN RE ESTATE OF MONROE

No. 81-320.

105 Ill. App.3d 1114 (1982)

435 N.E.2d 709

In re ESTATE OF HENRY MONROE, Deceased. — (THE PEOPLE OF THE STATE OF ILLINOIS, Plaintiff-Appellant, v. THE FIRST TRUST BANK OF SHELBYVILLE, Ex'r of the Estate of Henry Monroe, Defendant-Appellee.)

Appellate Court of Illinois — Fifth District.

Opinion filed April 6, 1982.

Attorney(s) appearing for the Case

Tyrone C. Fahner, Attorney General, of Chicago (Kathleen M. Lien, Assistant Attorney General, of counsel), for the People.

Marshall A. Susler, of Owen, Roberts, Susler & Murphy, P.C., of Decatur, for appellee.

Judgment affirmed.

PRESIDING JUSTICE KARNS delivered the opinion of the court:

The State appeals from the judgment of the circuit court of Shelby County overruling the objections of the Attorney General to the inheritance tax return filed on behalf of the estate of Henry Monroe, deceased, and affirming the order assessing inheritance tax. On appeal, the State raises the following issues: whether the inheritance tax should be imposed upon the individual receiving...

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