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IN RE ESTATE OF COHEN

Nos. 82-543, 82-555 cons.

112 Ill. App.3d 265 (1983)

445 N.E.2d 391

In re ESTATE OF MAX I. COHEN, Deceased. — (The People of the State of Illinois, Appellant, v. Estate of Max I. Cohen, Appellee.)

Appellate Court of Illinois — First District (2nd Division).

Opinion filed January 18, 1983.

Attorney(s) appearing for the Case

Tyrone C. Fahner, Attorney General, of Springfield (Edward M. Kay, Assistant Attorney General, of counsel), for the People.

Sherman & Lewis, of Chicago (Maurice L. Lewis, of counsel), for appellee.

Judgment reversed.

PRESIDING JUSTICE DOWNING delivered the opinion of the court:

The interesting question involved in this appeal is whether a bequest to the State of Israel is exempt from Illinois State inheritance tax as a gift to a charitable organization or a bequest to a foreign nation.

Max I. Cohen, an Illinois resident, made the following bequest in his last will and testament: "I give, devise...

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