People v. Arundale

Robert K. Arundale is the executor of the estate of his deceased wife, Laura Bell Arundale, who died on August 19, 1965. Her will left her entire estate to her husband. At the time of her death she held, in her name alone, three savings and loan association accounts totaling $25,000 and United States treasury bills valued at approximately $24,157.72. She also held three savings and loan association accounts totaling $30,000 in joint tenancy, with right of survivorship, with her husband. The executor of the estate filed an Illinois inheritance tax return in which he contended that these assets…