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IN RE ESTATE OF ALLYN

No. 84-1506.

139 Ill. App.3d 38 (1985)

487 N.E.2d 28

In re ESTATE OF NELLE M. ALLYN, Deceased (Estate of Nelle M. Allyn, Appellee, v. The People of the State of Illinois et al., Appellants).

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

Opinion filed November 26, 1985.

Attorney(s) appearing for the Case

Neil F. Hartigan, Attorney General, of Springfield (Edward M. Kay, Assistant Attorney General, of Chicago, of counsel), for appellants.

Thomas C. Shields, Peter J. McNulty, and Joseph F. Griffin, all of Hopkins & Sutter, of Chicago, for appellee.

Judgment affirmed.

JUSTICE BILANDIC delivered the opinion of the court:

Appellee, the estate of Nelle M. Allyn (estate), sought a reassessment of the Illinois inheritance tax and additional tax pursuant to sections 8 and 30c of the Illinois Inheritance and Transfer Taxes Law (the Act) (Ill. Rev. Stat. 1981, ch. 120, pars. 382, 403c). The estate sought a refund of $72,552.66. Appellant, the State of Illinois, moved to dismiss the petition on the grounds that...

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