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KENDLER v. STATE OF ILLINOIS

No. 2-87-0219.

164 Ill. App.3d 377 (1987)

517 N.E.2d 1152

ROBERT W. KENDLER, JR., et al., Petitioners-Appellants, v. THE STATE OF ILLINOIS, Respondent-Appellee.

Appellate Court of Illinois — Second District.

Opinion filed December 30, 1987.

Attorney(s) appearing for the Case

Julian R. Wilheim, of Lake Forest, for appellants.

Neil F. Hartigan, Attorney General, of Springfield (Roma Jones Stewart and Shawn W. Denney, Solicitors General, and Ann Plunkett-Sheldon, Assistant Attorney General, of Chicago, of counsel), for appellee State of Illinois.

Joseph Schuman, of Foss, Schuman, Drake & Barnard, of Chicago, and Donald H. Geiger, of Waukegan, for other appellees.

Judgment affirmed.

JUSTICE HOPF delivered the opinion of the court:

On May 8, 1986, the trial court of Lake County assessed inheritance taxes for the estate of Robert W. Kendler in the amount of $131,051.69. Petitioners, Robert W. Kendler, Jr., and Joanne Kendler McLogan, heirs of the decedent, filed a timely appeal from the assessment with the circuit court of Lake County, which dismissed the appeal on February 2, 1987, due to petitioners' failure to post...

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