The People v. Estate of Klein

This cause comes to this court by an appeal from an order of the county court of Lake county fixing an inheritance tax.

The facts were stipulated. Nellie Klein died on February 27, 1932, a resident of Lake county. Five days prior to her death she made a gift causa mortis of the value of $10,153.95 to Margaret Miller. They were not related by blood, but the father of Margaret Miller married the mother of Nellie Klein when the children were about six years of age. They lived together for more than fifty years. Nellie Klein left surviving her a son, who in the absence of the gift to Margaret…