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ESTATE OF SCHWEBEL v. STATE

No. 5-88-0620.

561 N.E.2d 223 (1990)

203 Ill. App.3d 930

148 Ill.Dec. 917

In re ESTATE OF Herman SCHWEBEL, Deceased, Appellee, v. The STATE of Illinois, Appellant.

Appellate Court of Illinois, Fifth District.

Rehearing Denied October 30, 1990.

Attorney(s) appearing for the Case

Neil F. Hartigan, Atty. Gen., Robert J. Ruiz, Sol. Gen., Chicago (Valierie J. Peiler, Asst. Atty. Gen., of counsel), for appellant.

A.J. Nester, Legal Representative, Belleville, for appellee.

Justice CHAPMAN delivered the opinion of the court:

The State appeals from the judgment of the circuit court affirming the assessment of inheritance tax based upon the amended inheritance tax return filed by the administrator of the Estate of Herman Schwebel (the administrator). We reverse and remand.

Herman Schwebel died on November 9, 1980. The executor of Schwebel's estate filed a petition to probate the will...

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